Description
The CIA® professional designation is the only globally approved certificate. This first part of training covers the 6 fundamental areas of internal audit. It is one of 3 preparation courses for this certification and is an excellent way to familiarize yourself with the basic activities of internal auditing. Beyond candidates who wish toimprove and certify themselves as an auditor, this CIA training is also recommended for students and other industry professionals interested in governance, risk management and internal control.
Who is this training for ?
For whom ?
Internal / external auditor
Management controller
Manager
Financial Director
- Have registered an account and created a profile on the IIA CCMS;
- Have completed a self-assessment using the CCMS;
Training objectives
Training program
- Domain 1: The fundamentals of internal auditing
- Assimilate the definition, activities, obligations and fundamentals of internal audit according to the IIA framework.
- Describe the required elements of an internal audit charter (missions, power, responsibilities, etc.).
- Know how to distinguish between assurance missions and consulting missions.
- Certify the compliance of management activities 'audit according to the IIA Code of Ethics.'}
- Domain 2: the independence and objectivity of the internal auditor
- Assimilate the level of organizational independence and its importance.
- Specify whether the internal audit function is harmed by its independence.
- Quantify the level of objectivity and specify whether the internal audit function is harmed by its objectivity.
- Study policies promoting objectivity.
- Domain 3: the skills and professional conscience of an internal auditor
- Determine the professional skills acquired or required to analyze levels of responsibility.
- List the specific skills required to take on an internal audit responsibility or task.
- Explain what the professional conscience of the internal auditor is.
- Prove that continuing professional training brings an increase in skills.
- Domain 4: the internal audit quality assurance and improvement program
- Detail the elements required to maintain a quality assurance and improvement program.
- Explain why transmit the results of the quality assurance and improvement program to the department governance is mandatory.
- Specify the relevant information to be transmitted for compliance or non-compliance with the IIA International Internal Auditing Standards.
- Domain 5: the internal audit control model
- Explain the concept of organizational governance.
- Identify the issues of an organizational culture on the control environment.
- What are the risks for a mission of individual control.
- Determine and comment on issues regarding organizational ethics, compliance, harms and proposed solutions.
- Expose the concept of CSR ( corporate social responsibility).
- Assimilate the basic principles and processes of risk management.
- Detail the different international risk management standards (ISO 31000, COSO, ERM, etc.).
- Expertise the value of risk management among the procedures and functions.
- Identify the merits of the internal audit function in the procedure of risk management of a company.
- Explain the systems and the different types of internal control.
- Implement the different international risk management standards.
- Estimate the productivity of internal controls.
- Domain 6: the function of the internal auditor in fraud prevention
- Assimilate and analyze the different risks and types of fraud in order to clarify their specificities within the framework of a mission.
- Measure the capabilities caused by fraud and evaluate the means of detection implemented by the organization to govern fraud risks.
- Advise control processes and awareness training to anticipate and detect fraud.
- Identify research methods and methodologies related to investigative auditing.
