The Global Internal Audit Standards (GIAS) provide a comprehensive framework for internal auditors worldwide. These standards guide the professional practice of internal auditing, ensuring consistency, quality, and ethical conduct. Upon completing this 7-hour training program, participants will be well-equipped to apply the GIAS principles, enhance their audit skills, and contribute effectively to their organisations’ governance and risk management.
The course incorporates updates from the new Topical Requirements introduced in 2025, providing practical insights for modern audit challenges including culture, cybersecurity, third-party risk, and sustainability.
Domain I: Purpose of Internal Auditing
In this domain, participants will gain an understanding of the fundamental purpose of internal auditing. Learning outcomes include:
Understanding the Role: Participants will comprehend the essential value of internal auditing within organisations.
Purpose Clarity: Participants will articulate the primary objectives of internal audit activities.
Public Interest: Participants will be able to analyse and evaluate the role of internal auditing in serving the public interest.
Domain II: Ethics and Professionalism
This domain emphasises ethical behavior and professional conduct. Learning outcomes include:
Ethical Principles: Participants will grasp the core ethical principles governing internal auditors.
Conflicts of Interest: Participants will identify and address conflicts of interest in the context of internal auditing.
Confidentiality and Independence: Participants will appreciate the significance of maintaining confidentiality and independence.
Domain III: Governing the Internal Audit Function
Participants will explore the governance aspects of internal audit functions. Learning outcomes include:
Organisational Structure: Participants will understand the organisational placement and the necessary information necessary to establish the internal audit mandate
Audit Charter: Participants will be familiar with the purpose and content of an audit charter.
CAE Engagement: Participants will recognise the importance of effective CAE engagement.
Domain IV: Managing the Internal Audit Function
This domain focuses on effective management practices within internal audit. Learning outcomes include:
Resource Allocation: Participants will learn how to allocate resources efficiently for audit activities.
Audit Planning and Execution: Participants will develop skills in planning, executing, and documenting audits.
Quality Assurance: Participants will appreciate the need for quality assurance processes within the audit function.
Domain V: Performing Internal Audit Services
In this domain, participants will be taken into the practical aspects of performing internal audit services. Learning outcomes include:
Risk Assessment: Participants will understand how to develop and document engagement risk assessments.
Evaluation of Findings: Participants will understand how to evaluate potential engagement findings to determine its significance.
Reporting and Communication: Participants will learn effective reporting and communication practices.
CPE Points: 7
Knowledge Level: All levels
Delivery Format: Facilitator-led training via Zoom
(Note: This training program will be delivered in two 3-and-a-half-hour lessons, over two days using Zoom. Registrations will be strictly limited to 15 participants to allow maximum interaction in the online environment.)
