Internal auditing training: curriculum and assessment
This course is for employees assigned to an organisation's internal audit programme, including process specialists who need an objective view of work outside their own responsibility.
Audience and preparation
This course is for employees assigned to an organisation's internal audit programme, including process specialists who need an objective view of work outside their own responsibility. Before enrolment, state the management-system criteria, operational scope and intended audit role. Reading the relevant requirements and understanding the organisation's processes are prerequisites for meaningful exercises; knowing a checklist by heart is insufficient. Internal auditing is an organisational assurance activity. It does not give the participant authority to certify a supplier or another organisation.
Learning sequence and expected records
The curriculum covers audit-programme priorities, scope and criteria, selection of a competent and sufficiently objective auditor, sampling, interviewing and the difference between a factual record and a conclusion. Learners prepare an audit plan, explain why particular transactions were selected and write findings that connect evidence to an identified requirement. A later module distinguishes immediate correction, cause analysis, corrective action and verification of effectiveness. Learners must also record access restrictions and incomplete sampling; an internal audit cannot establish that every transaction complies.
Planning exercise
A procedure names one approver, but the sampled work shows approval by another role. Compare the actual authority, requirement and work record before writing a finding. Ask the learner to explain whether this is a document error, an implementation gap or an unresolved evidence question, and what sampling should follow.
Assessment and role limits
Official references
A preparation task to discuss with QRS
Illustrative learning task; not an actual customer case or a promised course assessment.
Prepare these practical records
- Internal audit checklist
- Sampled process evidence
- Practice finding and follow-up record
Bring a process map and an anonymised internal audit example for the practical exercise.
Before agreeing the programme, compare the proposed task with the participant’s role, experience and permitted evidence. Record the criterion, what the learner demonstrated and the remaining gap separately; attendance alone does not demonstrate the work.