How to perform an audit engagement in accordance with international internal audit standards.

This course includes:

  • 3.5 hours on-demand video
  • 3 articles
  • 3 downloadable resources
  • Full lifetime access
  • Access on mobile and TV
  • Certificate of completion


  • No internal audit experience is needed, but some basic concepts can help you.


Internal auditing: Performing the Engagement (CIA) Part 2, delves into the process of conducting internal audits in accordance with international internal audit standards.

The course will begin with articles to read, to remind you of the main fundamental principles, such as the Definition of internal audit.

Principles of the Code of Ethics.

The role of internal audit in the risk management process.

The role of internal audit in the evaluation of the internal control system.

The information-gathering procedure of an audit engagement will be covered in this course.

This is a critical component since it will outline the processes to take and the instruments available to auditors in collecting data for an audit engagement.

We’ll look at audit sample approaches in this section of the data collection.

Auditors frequently need to test a sample of a population before applying the results to the entire population when implementing testing methods.

As a result, different sampling techniques are suited for various scenarios.

The training also covers the part of the process that involves analyzing and evaluating the data gathered.

Root Cause Analysis, analytical Review techniques, variations, Trends, and Regression Analysis are all covered in this part.

The different formats of audit evidence and how to document audit evidence so that it may be utilized as evidence to support the auditor’s conclusion and opinion will also be covered.

Objectives for learning

1. Know how to conduct an internal audit in accordance with international internal auditing standards.

2. Describe the data collection procedure for an internal audit.

3. Analyze and evaluate the information gathered during the audit.

4. Understand the challenges surrounding audit engagement supervision and document audit results.

5. Understand part 2 of the ‘Certified Internal Auditor’ program, particularly ‘Performing the engagement’, which accounts for 40% of part 2.

Who this course is for:

  • Students who want to begin their career in the internal audit.
  • Internal auditors who want to perform the audit in accordance with international internal audit standards.
  • Everyone who is curious about the CIA program, especially Part 2 related to the performance of the audit engagement.