The British Academy for Training and Development presents this training program on Mastering Internal Auditing and Certified Internal Auditor Skills, designed to provide participants with advanced knowledge of modern internal auditing methods and to enhance their professional competencies in accordance with international standards in this field.

This program combines both theoretical and practical approaches to understanding the audit environment and evaluating institutional systems and operational procedures. It aims to enable participants to plan and execute audit assignments effectively, analyze risks, and prepare professional reports that support decision-making processes.

Throughout the program, participants will explore the latest trends in internal auditing, risk management, and corporate governance, as well as the requirements for obtaining the Certified Internal Auditor (CIA) designation — the highest professional credential in internal auditing.

This course represents an ideal opportunity for audit and review professionals to develop their capabilities and strengthen their professional standing, in line with the modern principles of transparency, quality, and accountability.

Who Should Attend?

• Internal auditors seeking to enhance their professional level.

• Employees working in audit and internal control departments.

• Governance, risk management, and compliance officers.

• Professionals aiming to obtain the Certified Internal Auditor (CIA) certification.

Knowledge and Benefits:

After completing the program, participants will be able to master the following:

By the end of this program, participants will be able to:

• Understand the fundamental concepts and strategic objectives of internal auditing.

• Learn about international auditing standards and professional ethics.

• Develop their ability to plan and execute audit engagements using best practices.

• Strengthen their analytical skills for interpreting results and preparing accurate professional reports.

• Prepare effectively to pass the CIA certification exams with confidence.

• Concepts and Fundamentals of Internal Auditing

  • Definition and role of internal auditing in corporate governance.

  • Objectives of internal auditing and its relation to organizational performance improvement.

  • Roles and responsibilities of an effective internal auditor.

• International Standards for Internal Auditing (IPPF)

  • Components of the International Professional Practices Framework.

  • Ethical principles and professional conduct of internal auditors.

  • Adherence to international standards and quality in audit execution.

• Internal Audit Environment

  • Elements of the control environment within organizations.

  • Importance of independence and objectivity in audit performance.

  • Professional relationship between internal audit and executive management.

• Corporate Control and Governance

  • Concepts of governance and its role in enhancing transparency.

  • The relationship between auditing, governance, and risk management.

  • The auditor’s contribution to improving governance practices.

• Planning Internal Audit Engagements

  • Defining the scope and objectives of an audit engagement.

  • Collecting and analyzing preliminary information before execution.

  • Developing a detailed plan outlining phases and priorities.

• Risk Assessment and Management

  • Identifying types of risks facing the organization.

  • Building a risk matrix and determining key audit areas.

  • The role of periodic risk assessment in developing the annual audit plan.

• Internal Auditing Tools and Techniques

  • Using checklists and questionnaires for data collection.

  • Analyzing financial records, documents, and supporting evidence.

  • Conducting field interviews with employees and management.

• Risk-Based Auditing

  • Concept and objectives of risk-based auditing.

  • Stages of applying this audit approach.

  • Comparison between traditional and modern auditing methods.

• Internal Control Systems

  • Components and importance of an internal control system.

  • The relationship between auditing and internal controls.

  • How to design and implement effective control measures.

• Evaluating Control Effectiveness

  • Analyzing strengths and weaknesses in control systems.

  • Preparing reports to assess control effectiveness.

  • Proposing corrective actions and improvement measures.

• Conducting Internal Audit Assignments

  • Steps for executing audits from planning to closure.

  • Documenting evidence and verifying its reliability.

  • Time management and task allocation within audit teams.

• Analytical Skills for Internal Auditors

  • Applying quantitative and qualitative analysis in auditing.

  • Analyzing financial and non-financial data.

  • Drawing evidence-based professional conclusions.

• Preparing Internal Audit Reports

  • Structure and key components of an audit report.

  • Writing observations and recommendations professionally.

  • Characteristics of high-quality reports: accuracy and clarity.

• Communication with Management and Stakeholders

  • Presenting audit results in a professional manner.

  • Addressing management responses and feedback.

  • Developing effective communication and trust-building skills.

• Follow-Up on Audit Recommendations

  • Importance of follow-up after issuing audit reports.

  • Tools for measuring progress in implementing recommendations.

  • Preparing accurate and systematic follow-up reports.

• Managing the Internal Audit Program

  • Developing an annual audit activity plan.

  • Prioritizing work and allocating necessary resources.

  • Monitoring quality performance within the audit department.

• Professional Ethics and Conduct

  • Principles of integrity, objectivity, and independence.

  • Managing conflicts of interest and information confidentiality.

  • Promoting a culture of professional compliance within the organization.

• Certified Internal Auditor (CIA) Certification

  • Overview of certification requirements and domains.

  • Main topics covered in the CIA exam.

  • Effective preparation strategies for certification success.

• Auditing in Specialized Areas

  • IT systems auditing.

  • Performance and compliance audits.

  • Characteristics of auditing across various sectors.

• Fraud Auditing

  • Concept and types of corporate fraud.

  • Fraud indicators and detection techniques.

  • The role of internal auditors in fraud prevention.

• Developing the Internal Auditor’s Skills

  • Enhancing analytical and critical thinking abilities.

  • Strengthening communication and presentation skills.

  • Managing professional stress and teamwork dynamics.

• Professional Excellence in Internal Auditing

  • Traits of a successful auditor in modern work environments.

  • Importance of self-development and continuous learning.

  • Emerging trends and innovations in internal audit practices.