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Internal audit

Course Description: This course covers the theoretical framework of internal auditing. It also explains how to plan internal audits in business organizations and reviews the International Professional Practices Framework (IPPF). It discusses the core functions of internal auditing, which are risk assessment, governance, and internal control. It demonstrates how to implement audit processes, handle audit evidence, form samples, and prepare audit reports. It also aims to clarify the importance of the financial dimension, information technology, and organizational strategies in internal auditing, with a focus on the importance of leadership in internal auditing. It also aims to promote teamwork values and professional ethics. It develops critical thinking skills and information technology in the field of internal auditing.

Credit hours: 3

Objectives of the course :

Upon completion of this course, the student will be able to:
– Reviews and explains the theoretical framework of internal auditing.
– Shows how to plan and execute internal audit operations in business organizations.
– Identifies the most important aspects of the International Professional Practices Framework (IPPF)
– Discusses the core functions of internal audit (risk management, governance, internal control)
– It clarifies the importance of financial, technological, leadership, and organizational strategies in internal auditing.
– Applying Critical Thinking Skills in Internal Audit
Effective use of computer technology and applications in internal auditing
– Understanding the importance and impact of teamwork and professional ethics related to internal auditing

Course outputs :

Learning outcomes for the course
1 Knowledge and Understanding
1-1 reviews and explains the theoretical framework of internal audit.
1-2 shows how to plan and execute internal audit operations in business organizations.
1-3 Identify the most important aspects of the International Federation of Professional Practitioners (IPPF) framework.
1-4 Discusses the core functions of internal audit (risk management, governance, internal control)
1-5 illustrates the importance of the financial, technological, leadership, and organizational strategy dimensions in internal auditing.
2 Skills
2-1 Critical Thinking: Applying Critical Thinking Skills in Internal Audit
2-2 Technology: Effective use of computer technology and applications in internal auditing
3 values
3-1 Work Teams: Understanding the Importance and Impact of Work Teams Relevant to Internal Audit
3-2 Ethics: Understanding the Importance and Impact of Professional Ethics Related to Internal Audit

Additional information:

Last updated: 2026-04-22