Internal Auditing I

Internal Auditing I provides learners with the basic knowledge and skills necessary to succeed as an entry-level internal audit professional. The course introduces the fundamentals of internal auditing. It covers the importance of value proposition as well as the Institute of Internal Auditor’s (IIA) International Professional Practices Framework (IPPF), which provides authoritative guidance for the internal auditing profession, including the code of ethics and standards. The course will teach students risk management approaches for an organization, and the internal controls related to the internal auditing function. The course concludes with exploring the key elements of governance related to fraud risk management and the controls necessary to detect and prevent fraud. Topics include the foundations of internal auditing, risk management, governance and controls, and fraud. This course aligns with Certified Internal Auditor (CIA) standards. There are no prerequisites for this course.

Official catalog text — WGU-authored.