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Internal audit: setup and planning
A useful internal audit programme starts with explicit priorities and planning. Structure your engagements, gather evidence and formulate actionable findings. Strengthen your ability to lead discussions and produce recommendations that are useful to audited managers.
- Duration
- 4 days 28 hours
- Code
- AI208FR Code
Presentation
This course provides a rigorous methodology for establishing an internal audit function.
Objectives
Course objectives:
- Provide a rigorous methodology for establishing an internal audit function that delivers value-added engagements in collaboration with internal partners.
- Acquire a methodology for developing a multi-year audit programme.
- Build the annual internal audit engagement schedule.
- Identify the audit subjects for an engagement.
Program
Review and definitions
- The internal audit function.
- Risk mapping.
Internal audit scope
- Audit activities.
- 3 pillars of activity.
Annual audit programme development process
- The risk-based approach.
- Choosing resources: team composition.
- Approval process.
Role of the head of internal audit
Applying the P.O.R.O.M. method
- Internal audit frameworks: COSO, SOX, LSF and INTOSAI.
- International regulatory framework: IIA standards and practice advisories (Institute of Internal Auditors).
- Position and reporting lines of the internal audit function: the objective of independence.
- Organisational tools for the internal audit function: code of ethics, charter and internal control arrangements.
- Resources: human resources, qualifications, skills and obligations.
- Objectives and nature of control engagements.
- Methodology for scheduling engagements.
- Internal audit performance measures: indicators and dashboards.
Audience
This course is intended for:
- Internal audit directors.
- Compliance officers.
- Internal and external auditors.
- Internal audit managers.
Cette formation s'adresse aux profils suivants
Prerequisites
None.
Teaching and assessment methods
- Initial skills assessment
- Training materials provided to participants
- Continuous assessment throughout the course
- End-of-course feedback questionnaire
- Combination of theory and practical application
- Attendance records
- Post-course follow-up evaluation
Dates and sessions
Choose the date and delivery format that suit you.
No upcoming sessions are currently available.
Last update: 24/09/2026