Internal Audit (MASTER)

Upon successful completion of this course, students will be able to understand and apply the fundamentals, methods, and working techniques of internal auditing. Students will acquire essential knowledge about the structure and operation of the internal audit department. Based on a comprehensive framework, students will be able to systematically understand and analyze internal auditing activities as well as apply internal audit methods and techniques.

By the end of the course, students will be prepared to take the internationally recognized internal audit certification exam – The Internal Audit Practitioner: https://www.theiia.org/en/certifications/iap/

Introduction to Internal Auditing with a Regulatory Framework
The Relationship Between Internal Audit and Other Key Stakeholders (The Three Lines Model)
Professionalism and Ethics in Internal Auditing (Global Internal Audit Standards – Domain I and II)
Internal Control (Including an Introduction to IT Controls)
Internal Audit Process (Global Internal Audit Standards – Domain V)
Audit Procedures (Sampling, Interviews, Observation, Analytical Procedures)
IT Tools in Internal Auditing (Analytical Tools, Artificial Intelligence)
Governance of Internal Auditing (Global Internal Audit Standards – Domain III)
Management in Internal Auditing (Global Internal Audit Standards – Domain IV)
Internal Auditing in the Public Sector
- Related Fields in Internal Auditing: Risk Management, Compliance, Fraud Investigation