This FREE SAMPLE KLplus course is intended to provide a preview of what you'll receive when you sign up for a full KLplus membership. If you'd like to upgrade your account, please visit your My Account area and click the Upgrade link.
This sample course is not eligible for CPE credit. If you have a paid KLplus subscription, please click here to take the CPE-eligible version of this course.
This basic-level course explains the general purpose, role and skills required of an internal auditor. The course explains the steps in an internal audit and the role of information technology in the audit process, as well as the roles of the audit committee and the benefits of internal audit functions to the audit committee.
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Upon completion of this course, you will be able to:
Identify the roles of the internal auditor
Identify the phases and corresponding activities of an internal audit review
Identify ways that information technology (IT) relates to the audit process
Identify the roles of the audit committee and the relationship with internal audit
Recall the IIA's definition of internal audit
Identify requirements and guidance provided by the IIA's Professional Practices Framework