Global Learning for Operational Leaders
Classroom
15 sessions
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Online / Live
15 sessions
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Introduction
Course overview
New internal auditors must quickly learn audit standards, methodology and the soft skills needed to work with auditees. A strong foundation leads to better audits and faster career progress.
This Aractech course introduces the role of internal audit, global internal audit standards, risk-based audit planning, engagement planning, fieldwork techniques, working papers, findings, reporting and professional conduct. Participants practise each step on a simulated audit engagement.
The course is ideal for auditors in their first years and professionals joining internal audit.
What you will achieve
Learning objectives
- Explain the purpose and standards of internal audit
- Understand risk-based audit planning
- Plan audit engagements
- Perform fieldwork and document working papers
- Develop findings with criteria, condition, cause and effect
- Communicate results professionally
Who should attend
Target audience
- New internal auditors
- Audit staff moving into internal audit
- Compliance and risk staff
- Finance professionals joining audit
- Public sector auditors
- Audit assistants
Methodology
Learning approach
- Methodology sessions
- Simulated engagement
- Working paper exercises
- Interview practice
- Report writing
Complete course outline
Five focused days of learning and application
The timings provided are estimates and may vary depending on the number of participants and the discussions taking place during the sessions. They are indicative only and do not constitute a binding commitment.
Day 1
Internal Audit Role
- Purpose of internal audit
- Global standards
- Independence and objectivity
- Ethics
- Coffee break
- Ethics (continued)
- Three lines model
- Exercise: Audit universe
Day 2
Planning
- Risk-based planning
- Engagement planning
- Process understanding
- Risk and control matrices
- Coffee break
- Risk and control matrices (continued)
- Audit programmes
- Workshop: Engagement plan
Day 3
Fieldwork
- Evidence types
- Testing techniques
- Sampling
- Interviews
- Coffee break
- Interviews (continued)
- Working papers
- Simulation: Fieldwork
Day 4
Findings
- Criteria, condition, cause and effect
- Root cause
- Rating findings
- Recommendations
- Coffee break
- Recommendations (continued)
- Agreeing actions
- Exercise: Writing findings
Day 5
Reporting and Professionalism
- Audit reports
- Closing meetings
- Follow-up
- Coffee break
- Follow-up (continued)
- Professional development
- Relationships with auditees
- Capstone: Audit report
FAQ
Frequently asked questions
What does Internal Audit Fundamentals for New Auditors (AGRC-026) cover?
This course covers Auditing and Governance Risk and Compliance through a structured five-day outline focused on practical application, discussion, and implementation planning.
When is the next available session?
The next scheduled session starts on 16 - 20 November 2026. See the course schedules section for the available dates and delivery formats.
Who should attend this course?
New internal auditors, Audit staff moving into internal audit, Compliance and risk staff
Is bilingual course delivery available?
Yes. All course materials and presentations are provided in English, while bilingual explanation and discussion support may be available depending on the selected location and trainer availability. For example, when attending a course in Istanbul, you may request a Turkish-speaking trainer to explain the English course content in Turkish. Arabic explanation support may also be requested at this location. Other languages are available in selected cities. You can choose your preferred language support as an optional preference during registration.
How can I register for a session?
Use any Register button next to the available course dates to open the participant registration page and submit your booking request for the selected session.
Is this course available online as well as classroom-based?
Check the course schedules section for currently published classroom and Online / Live sessions.
Where are classroom sessions delivered?
Current classroom venues include London, Barcelona, Amsterdam, Munich, Paris, Geneva.
How long is the training programme?
The programme runs for five days from 09:00 to 14:00, which gives 25 contact hours, including a daily 30-minute break (22.5 hours of instruction).
Quick request
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Choose an available date and venue, add your participants, and we will email a formal quotation for Internal Audit Fundamentals for New Auditors to your business address.