Foundations of Internal Auditing: A Beginner’s Guide for Entry-Level Auditors

Course Description

This foundational course is designed to equip aspiring and newly inducted internal auditors with the essential knowledge, skills, and mindset required to succeed in the internal audit profession. Participants will gain a solid understanding of internal auditing principles, frameworks, and practices aligned with international standards. Through interactive lessons, real-world examples, and practical tools, learners will explore the end-to-end audit process — from planning and fieldwork to reporting and follow-up — while cultivating professional ethics, critical thinking, and risk-based approaches.

Whether you’re starting your career or transitioning into internal audit, this course sets the stage for competence, confidence, and continuous growth.

The course will help you

1. By the end of this course, participants will be able to:

   1. Understand the role and purpose of internal auditing within organizations.

   2. Apply basic principles and terminology of internal audit aligned with the International Professional Practices Framework (IPPF).

   3. Conduct basic audit engagements including planning, fieldwork, and reporting under supervision.

   4. Recognize risk, control, and governance concepts and their importance to audit activities.

   5. Demonstrate ethical behavior and professional skepticism required in internal auditing.

Who should take the course?

This course is designed for individuals at the early stages of their internal audit journey, including:

• Newly hired internal auditors seeking foundational knowledge and structured training

• Recent graduates in accounting, finance, business, or related fields exploring a career in internal auditing

• Professionals transitioning into internal audit from other departments such as finance, compliance, risk, or operations

• Junior audit staff working under supervision and aiming to build competence and confidence in performing audit tasks

• Interns or audit trainees enrolled in graduate trainee programs within audit departments

• Support staff in audit teams who want to better understand the full audit cycle and audit standards

No prior audit experience is required. This course is ideal for those who want a practical, clear, and professionally aligned entry point into the world of internal auditing.