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Internal audit

Course Description: This course will comprehensively cover internal auditing by integrating fundamental principles with advanced theoretical frameworks and the latest developments in the field. It begins with a study of the core principles of internal auditing, including essential functions such as risk assessment, corporate governance, and internal controls. Building on these foundations, the course delves into advanced concepts in internal audit planning within business organizations, based on the International Professional Practices Framework (IPPF). It also highlights the latest developments in the field, focusing on the increasing role of information technology, financial analysis, and strategic leadership in enhancing internal audit practices. The curriculum is designed to develop technical skills through the application of digital tools and methods in audit execution, evidence gathering, sampling, and reporting. Furthermore, the course emphasizes the importance of professional ethics in an environment that demands effective ethical solutions to problems.

Credit hours: 3

Objectives of the course :

Upon completion of this course, the student will be able to:
– Review and explanation of the theoretical framework of internal audit.
– Explanation of how to plan and execute internal audits in business organizations.
– Define the standards for the International Professional Practices Framework for Internal Auditing (IPPF).
– Discussion of the core functions of internal audit (risk management, corporate governance, internal control).
Explain the importance of the financial, technical, leadership, and organizational strategy dimensions in internal audit.
– Effective use of technology and computer applications in internal audit.
Understanding the importance and impact of professional ethics related to internal auditing.

Course outputs :

1.0 Knowledge and Understanding:
1.1 Review and Explanation of the Theoretical Framework of Internal Audit.
1.2 Clarification on how to plan and implement internal audits in business organizations.
1.3 Defining the International Professional Practices Framework (IPPF) Standards for Internal Auditing.
1.4 Discussion of the Primary Functions of Internal Audit.
1.5 Explanation of the importance of financial, technical, leadership, and organizational strategies in internal audit.
2.0 Skills:
2.1 Effective Use of Technology and Computer Applications in Internal Audit.
3.0 Values, Independence, and Responsibility
3.1 Recognizing the importance and impact of professional ethics associated with internal audit.

Additional information:

Last updated: 2026-04-26