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This sample course is not eligible for CPE credit. If you have a paid KLplus subscription, please click here to take the CPE-eligible version of this course.

This basic-level course explains the general purpose, role and skills required of an internal auditor. The course explains the steps in an internal audit and the role of information technology in the audit process, as well as the roles of the audit committee and the benefits of internal audit functions to the audit committee.

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Learning Objectives:

Upon completion of this course, you will be able to:

• Identify the roles of the internal auditor
• Identify the phases and corresponding activities of an internal audit review
• Identify ways that information technology (IT) relates to the audit process
• Identify the roles of the audit committee and the relationship with internal audit
• Recall the IIA's definition of internal audit
• Identify requirements and guidance provided by the IIA's Professional Practices Framework

Estimated Course Duration: 78 minutes (0 CPE)

Delivery Method: Online Self-Study

Field of Study: Auditing

Program Level: Basic

Advance Preparation/Prerequisites: None

Course Review Date: 5/5/2024