Part I

The Internal Audit Activity's Role in Governance, Risk, and Control

• Comply with The IIA's Attribute Standards (15-25%)
• Establish a risk-based plan to determine the priorities of the internal audit activity (15-25%)
• Understand the internal audit activity's role in organizational governance (10-20%)
• Perform other internal audit roles and responsibilities (0-10%)
• Governance, risk, and control knowledge elements (15-25%)
• Plan engagements (15-25%)

Part II

Conducting the Internal Audit Engagement

• Conduct engagements (25-35%)
• Conduct specific engagements (25-35%)
• Monitor engagement outcomes (5-15%)
• Fraud knowledge elements (5-15%)
• Engagement tools (15-25%)

Part III

Business Analysis and Information Technology

• Business processes (15-25%)
• Financial accounting and finance (15-25%)
• Managerial accounting (10-20%)
• Regulatory, legal, and economics (5-15%)
• Information technology (30-40%)

Part IV

Business Management Skills

• Strategic management (20-30%)
• Global business environments (15-25%)
• Organizational behavior (20-30%)
• Management skills (20-30%)
• Negotiating (5-15%)

Part I

Internal Audit Basics

• Mandatory Guidance (35-45%)
• Internal Control / Risk (25-35%)
• Conducting Internal Audit Engagements – Audit Tools and Techniques (25-35%)

Part II

Internal Audit Practice

• Managing the Internal Audit Function (40-50%)
• Managing Individual Engagements (40-50%)
• Fraud Risks and Controls (5-15%)

Part III

Internal Audit Knowledge Elements

• Governance / Business Ethics (5-15%)
• Risk Management (10-20%)
• Organizational Structure / Business Processes and Risks (15-25%)
• Communication (5-10%)
• Management / Leadership Principles (10-20%)
• IT/ Business Continuity (15-25%)
• Financial Management (10-20%)
• Global Business Environment (0-10%)


This session on analytics will include a discussion of the significant benefits of using analytics as an audit tool. Coverage will include the various types of analytics and the advantages and limitations.
Analytics can serve as an efficient and effective audit planning tool in resource allocation, and engagement preparation. The session will also include examples of analytics as a risk driver and use in fraud detection. This interactive seminar will integrate analytics into each stage of the audit process and enhance risk analysis and control evaluation.


This seminar will cover the control models (COSO, CoCo, and CSA) and discuss auditing hard versus soft controls. The session will include exercises with the application of the control models to cases. The discussion will include reasons why controls fail and the need for override of controls. Audit planning to focus on top-down controls will be explored.

Fundamentals of Internal Auditing

This seminar will be a broad overview of the audit process including governance, risk analysis, control evaluation, preliminary survey, evidence gathering, reporting, and follow-up. The session will be an introduction to the Standards and practices of internal auditing.

Fraud Auditing

This session on Fraud Auditing will focus on developing an audit plan to address fraud, communicating with the audit committee on fraud issues and compliance with fraud standards. The session will also include a discussion of beneficial and detrimental fraud. Fraud tools for prevention and detection will be included in the discussion. Fraud research and cases will also be outlined.


This session will focus on the value-added proposition of internal auditing including governance, risks, and controls. The session will include a discussion of how to add value to your organization and the metrics typically used to evaluate value.

Challenges of the Profession

This session will cover a list of the major challenges to the internal audit profession including: globalization, technology, risks, and business knowledge. The session will focus primarily on the challenges of ERM, resource allocation and audit planning.

Presentation Skills

Oral communication is one of the basic skill sets needed for internal auditing professional. Presentations are one facet of oral communication that are frequently used in the practice of internal auditing through conducting meetings, delivering management presentations, and providing departmental and organizational training. This session will provide several suggestions that will assist you in developing and executing a plan for your next presentation.
One way to improve your presentation skills is to break the presentation process into stages from pre-presentation preparation and analysis to closing and concentrate on improving each phase. This session will provide many concepts and suggestions to improve your presentation skills which are applicable for presentations that range from less than an hour in length to multi-day presentation events.

Enterprise Risk Management

Many organizations are attempting to establish an Enterprise Risk Management process or to enhance their existing process. This session will include some of the best practices in ERM. The session will also address the advantages and inherent limitation of an ERM process. The best ERM resources will also be listed and discussed.

Audit Planning to Address Fraud Risk

This session on fraud auditing will focus on developing an audit plan to address fraud risk. The session will include a discussion of fraud standards, research, and high-profile frauds. Beneficial and detrimental cases will be analyzed for commonalities and attributes of perpetrators. This workshop will cover fraud tools, analytics as a fraud tool, and the fraud policy.

Reporting and Communication

The product of the internal audit function is communication and reporting. To add value, our reporting process must be transparent relative to governance, risks, and controls.
This session will address all forms of communication and reporting from audit planning to engagement planning to execution to reporting. This session will include suggestions on how to enhance communication to the audit committee, senior management, and to the process owner.