This document describes a 2-day training course on internal auditing for newcomers to the profession. The course will define internal auditing, explain the internal audit process and the role of internal auditors. It will break down the audit process and cover topics like the history of internal auditing, the International Professional Practices Framework, the IIA definition, different types of audits, and how auditors can add value. The target audience is practicing internal auditors and the course will use presentations, group exercises and discussions to help participants understand internal auditing.

1. The ABCs of Internal Auditing
An apt orientation for newcomers to the internal audit activity
Empowering corporate governance audit, compliance and control professionals
Course Description:
Internal Auditing has gained new grounds in the business arena; that is a fact. More and more individuals are joining the profession to add value. But are they all
starting on the right note? The way you start to an extent will determine how you progress in this fastest growing profession. This course breaks down the
internal audit process into chunks that can easily be understood by the new comer to the profession. Participants will leave the program with a firm
understanding of what the internal audit activity is and the role of the internal auditor. This is a 2 day training event.
Course Objectives:
After going through this program, you will be able to:
 Define internal auditing;
 Appreciate the internal audit process;
 Understand the role of the internal auditor; and
 Understand how to add value.
Course Profile:
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1. Brief history of Internal Auditing
 Pre IIA period
 Emergence of IIA
 Post IIA
2. The IPPF
 Mandatory Guidance
 Strongly Recommended Guidance
3. The IIA Definition
 Adding Value
 Helping the Organisation
 Evaluating and improving
4. The Internal Audit Process
 Internal Audit Planning
 Internal Audit Execution
 Internal Audit Reporting
5. Types of Internal Audits
 Financial Audits
 Operational Audits
 Compliance Audits
 Internal Control Reviews
 Fraud Audits
 Information Systems Audits
6. The Role of the Internal Auditor
 Re - Corporate Governance
 Re - Risk Management
 Re – Fraud
 Re – Internal Controls
 Re- Information Technology
 Re- Financial Reporting
7. Putting it all Together
 The ORC Relationship
 Group Exercise using a case study
Target Audience: Practicing Internal Auditors. Venue: In-House Venue: TBD
Program Fee: Public Training-GHS650, In-House-GHC400 (VAT exclusive), covers 2 snacks, lunch, course handouts and sample audit tools and templates;
plus certificate of completion.