Internal Audit Standards and Practice Training Course

Duration 5 days 10 modules · 33 contact hours
Level Intermediate Certificate on completion
Who attends Chief Audit Executives, Internal Audit Managers and others
Fee from USD 1,100 KSh 95,000 for Kenyan organisations
Where 52 cities + online See dates by city
Next start 16 Nov 2026 Course code SD-A-148

Before you join: Participants should have practical exposure to internal audit, risk management, compliance, financial control or operational assurance.

Dates & prices

Two start dates a month in every city, and live online on weekdays or weekends. Fees are per participant; classroom fees include tuition, materials, lunch and refreshments, and the certificate.

Suggest a date or city

Showing the next six months. Later dates, other cities and private deliveries for your team are available on request.

Course overview

Internal audit functions are expected to provide credible assurance while remaining independent, aligned to organizational priorities and accountable to boards or audit committees. The 2024 International Professional Practices Framework (IPPF) and Global Internal Audit Standards set clear expectations for governance, ethics, planning, engagement delivery, reporting and quality assurance. Audit teams that still rely on legacy methodologies, unclear charters or inconsistent workpapers face avoidable challenges in demonstrating conformance and audit value.

This course explains how to apply the 2024 IPPF and Global Internal Audit Standards to the full internal audit lifecycle. Participants examine the Standards’ five domains; the role of the board and chief audit executive; risk-based audit planning; engagement objectives and audit criteria; evidence, sampling and workpapers; finding development; reporting; follow-up; and quality assurance and improvement programs. The course also addresses Topical Requirements, the IIA Three Lines Model, COSO Internal Control and practical approaches for assessing conformance.

Teaching combines focused instructor briefings with case analysis, group review of audit documentation, planning simulations and structured discussions based on banking, public-sector, NGO and corporate audit scenarios. Participants work with practical templates and decision criteria rather than abstract statements of principle. Each participant receives a certificate of completion and leaves with a standards-aligned internal audit implementation pack, including charter, planning, engagement, reporting and quality review materials.

The course is suited to internal auditors, audit managers, risk professionals and governance personnel who need to update their methodology or strengthen their contribution to audit quality. It is particularly relevant to teams preparing for an external quality assessment, revising their audit charter or moving to a more disciplined risk-based planning approach.

What you will be able to do

  • Interpret the 2024 IPPF structure and Global Internal Audit Standards requirements
  • Assess internal audit governance arrangements against Domain III board responsibilities
  • Draft standards-aligned internal audit charter and reporting relationship provisions
  • Construct a risk-based audit universe and rolling audit plan
  • Plan audit engagements using objectives, scope, criteria and work programmes
  • Evaluate audit evidence using reliability, sufficiency and sampling criteria
  • Develop evidence-based findings using root cause analysis and clear recommendation design
  • Design a quality assurance and improvement program with conformance assessment methods

Benefits of attending

For you

  • Apply the 2024 Global Internal Audit Standards confidently in audit assignments
  • Prepare stronger risk-based audit plans and engagement work programmes
  • Write findings with clearer evidence, root causes and accountable actions
  • Contribute credibly to charter revisions and audit committee reporting
  • Prepare for internal or external quality assessment responsibilities

For your organisation

  • Improves alignment between internal audit methodology and the 2024 IPPF
  • Strengthens board oversight through clearer charter, plan and reporting practices
  • Produces more focused audit coverage of significant risks and assurance gaps
  • Improves consistency of workpapers, evidence evaluation and finding quality
  • Supports quality assessment preparation and documented conformance improvement

Course modules

10 modules over 5 days

Participants can explain the 2024 IPPF structure and identify the mandatory requirements relevant to their audit function.

  • 2024 IPPF components: Global Internal Audit Standards, Topical Requirements, guidance
  • Mandatory authority, effective dates, and transition from prior Standards
  • Public-interest purpose of internal auditing and organizational value creation
  • Assurance and advisory services distinguished by objective, scope, and responsibility
  • IPPF terminology: must, should, conformance, and applicable requirements
  • Map existing audit practices to the 2024 IPPF architecture

Participants can identify ethical and objectivity threats and specify appropriate safeguards and escalation actions.

  • Domain II principles: integrity, objectivity, competency, due professional care, confidentiality
  • Apply ethical decision-making to gifts, conflicts, and management pressure
  • Objectivity threats assessed through self-review, familiarity, advocacy, and intimidation
  • Disclose impairments using escalation routes and documented safeguards
  • Competency plans aligned to engagement risks, technologies, and specialist needs
  • Protect information under confidentiality duties, retention rules, and access controls

Participants can assess the governance arrangements needed to preserve internal audit independence and board oversight.

  • Domain III board responsibilities for authorization, oversight, and resourcing
  • Internal audit charter drafted with purpose, authority, responsibility, and positioning
  • Chief audit executive reporting relationships preserving independence and direct board access
  • Board approval of charter, plan, budget, and quality assessment results
  • Assess governance arrangements using the IIA Three Lines Model
  • Escalate scope limitations, resource constraints, and unacceptable risk acceptance

Participants can develop management arrangements that connect internal audit strategy, resources, stakeholders and performance measures.

  • Domain IV requirements for strategy, resources, stakeholder relationships, and performance
  • Internal audit strategy linked to organizational objectives and risk priorities
  • Risk-based audit universe structured by entities, processes, systems, and themes
  • Resource plans address skills, capacity, co-sourcing, and technology investment
  • Stakeholder communication plans define audiences, messages, cadence, and escalation
  • Performance measures combine plan delivery, issue closure, quality, and value

Participants can build and defend a risk-based internal audit plan using structured prioritization criteria.

  • Annual planning methodology incorporates enterprise risk assessment and board priorities
  • Use COSO Internal Control to frame process-level risk discussions
  • Audit prioritization criteria weight impact, likelihood, change, control maturity, assurance
  • Build a rolling plan with emerging risks and flexible capacity
  • Coordinate assurance coverage without assuming management's risk ownership
  • Present plan rationale, coverage gaps, and resource trade-offs to boards

Participants can plan audit engagements with clear objectives, scope, criteria, risks and work programmes.

  • Domain V engagement planning requirements from objectives through work programmes
  • Engagement objectives derived from risks, controls, criteria, and stakeholder needs
  • Scope boundaries document period, locations, systems, populations, and exclusions
  • Develop audit criteria using policies, regulations, contracts, and performance standards
  • Planning memoranda address fraud, technology, third parties, and prior issues
  • Work programmes connect procedures, evidence, owners, timing, and documentation

Participants can select suitable testing methods and document sufficient, reliable audit evidence.

  • Sampling approaches: judgmental, random, systematic, and attribute sampling decisions
  • Evaluate evidence for relevance, reliability, sufficiency, and source independence
  • Document test results in workpapers with clear cross-referencing and review trails
  • Walkthroughs identify process steps, control points, handoffs, and system dependencies
  • Test control design separately from operating effectiveness over defined periods
  • Use data analytics to select populations, exceptions, trends, and outliers

Participants can develop well-supported findings and communicate risk, recommendations and management actions clearly.

  • Root cause analysis distinguishes symptoms, causes, control failures, and consequences
  • Rate findings using agreed impact, likelihood, urgency, and control criteria
  • Recommendations specify accountable owners, actions, due dates, and success measures
  • Draft reports that separate facts, criteria, condition, cause, and effect
  • Closing meetings validate accuracy, management responses, and residual risk
  • Communicate significant risk acceptance through defined escalation and board reporting

Participants can design quality assessment activities and evaluate conformance with the Global Internal Audit Standards.

  • Quality assurance and improvement program requirements under Global Internal Audit Standards
  • Internal assessments include ongoing monitoring and periodic self-assessment methods
  • External quality assessments planned at least every five years
  • Conformance conclusions distinguish generally conforms, partially conforms, and does not conform
  • Quality metrics track supervision, stakeholder feedback, cycle time, and rework
  • Remediation plans assign actions, ownership, milestones, validation, and reporting

Participants can identify priority standards gaps and create a practical implementation plan for their audit function.

  • Integrate standards requirements into an end-to-end audit engagement file
  • Assess a banking payments-process case using risk and control matrices
  • Challenge findings against evidence quality, materiality, and stakeholder expectations
  • Sequence charter, plan, engagement, reporting, and quality actions realistically
  • Create a 90-day implementation plan for priority standards gaps
  • Identify board discussions needed to support conformance and audit effectiveness

Exercises and examples are adapted to each cohort's sectors and roles.

What you take back to work

  1. 2024 IPPF conformance gap assessment checklist
  2. Internal audit charter template
  3. Risk-based audit universe and prioritization model
  4. Audit engagement planning memorandum template
  5. Audit finding and recommendation quality checklist
  6. Quality assurance and improvement program roadmap

Who should attend

  • Chief Audit Executives — need to align audit strategy, charter and reporting with the Standards
  • Internal Audit Managers — need consistent planning, supervision and quality review methods
  • Senior Internal Auditors — need stronger engagement planning, testing and finding development skills
  • Risk and Compliance Managers — need to coordinate assurance coverage and clarify accountabilities
  • Audit Committee Secretaries — need to understand board oversight duties under the Standards
  • External Quality Assessment Coordinators — need to prepare evidence for conformance assessment

Skills and tools covered

IPPF applicationAudit governanceRisk-based planningEngagement executionAudit reportingQuality assurance

Tools and standards

Global Internal Audit Standards, IIA Three Lines Model, COSO Internal Control Framework, IIA Topical Requirements

How the course runs

Training methodology

The course uses short instructor briefings to explain requirements, followed by case work based on realistic audit situations. Participants review charter clauses, audit universe data, risk assessments, work programmes, test results and draft findings. Group exercises test decisions on independence, audit prioritization, evidence sufficiency and management risk acceptance. Simulations include audit committee reporting and quality assessment discussions. Participants then prepare an application plan identifying priority changes to their own audit methodology, documentation and governance arrangements.

Requirements and prerequisites

Participants should have practical exposure to internal audit, risk management, compliance, financial control or operational assurance. They should understand basic audit concepts such as risk, controls, evidence, audit findings and management action plans. Experience preparing workpapers or participating in audit engagements is useful, but participants do not need to be audit managers or chief audit executives. Prior study of the 2024 IPPF is not required; the course introduces its structure and requirements. Professional certifications such as CIA, CPA, CA, ACCA or CISA are not required.

A typical training day

08:30 – 10:30First session
10:30 – 10:45Refreshment break
10:45 – 12:30Second session
12:30 – 13:30Lunch and networking
13:30 – 15:00Third session
15:00 – 15:15Refreshment break
15:15 – 16:30Workshop and daily review

Live online deliveries follow the same structure in East Africa Time, with shorter screen blocks and longer breaks.

What the fee includes

  • Instruction by a practitioner facilitator
  • Full course workbook and materials
  • Exercise files, templates and case studies
  • Refreshments and lunch on classroom deliveries
  • Certificate of completion
  • Post-course application plan

Frequently asked questions

Participants should understand basic audit, risk or control concepts and ideally have some exposure to assurance work. Prior knowledge of the 2024 IPPF or Global Internal Audit Standards is not required.

Participants should bring a laptop for reviewing course materials and completing planning templates. If permitted by their employer, they may also bring a redacted audit charter, methodology, audit plan or quality assessment report.

The course is designed for internal auditors, audit managers, chief audit executives, risk and compliance managers, and governance staff. It is particularly useful for teams updating their methodology or preparing for quality assessment.

A general course may focus on audit fundamentals such as controls, testing and reporting. This course concentrates on applying the 2024 IPPF and Global Internal Audit Standards to governance, function management, engagement delivery and conformance.

Participants can use the templates to review their charter, audit planning process, engagement files, reporting approach and quality program. The final implementation plan helps them sequence changes with audit leadership and the board.

Each training day runs from 08:30 to 16:30 and provides about 6.5 contact hours. The five days cover ten modules in teaching order, with time for briefings, case work, group discussions, documentation review and implementation planning.

Questions about this course?

Ask about dates, fees, group bookings or running it for your team. Our training team replies by email.

Ask on WhatsApp info@skillsetdevelopment.com

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