The roadmap

Internal Auditor

Assessing and testing internal controls, and writing a finding that persuades management to fix it.

7 applied lectures in this track

Built forFor someone preparing to work as a Internal Auditor.

When you need it

Assessing and testing internal controls, and writing a finding that persuades management to fix it.

The decision it supports

See the role's complete levels, choose a starting point, and know the practical evidence that closes each level before moving on.

What you receive

Internal Auditor roadmap and evidence file

The track produces a written analysis supported by figures, a reviewable workpaper, a written analysis supported by figures.

An example you can inspect

First-level example: Internal controls

Control types and segregation of duties. Then Documenting a cycle and locating its weak points. It closes with a written analysis supported by figures.

Continue the workflow

These are the role's levels in full. Find your starting point to see where you enter.

Your record and readiness

Find your starting point

  1. 1Internal controls
    • Control types and segregation of duties.
    • Documenting a cycle and locating its weak points.

    Control types: classify what actually changes risk95 minutes

    Process walkthrough: follow one event end to end99 minutes

    Closes with an analysis

  2. 2Testing and sampling
    • Designing a control test and selecting the sample.
    • Documenting a workpaper so someone else can reperform it.

    Control testing: from claim to reliance conclusion104 minutes

    Audit sampling: from population frame to disciplined projection110 minutes

    Workpaper standards: evidence an independent person can reperform104 minutes

    Closes with a workbook

  3. 3The finding and the report
    • Writing a finding: condition, criteria, effect, cause and recommendation.
    • Tracking remediation through to closure.

    Writing the finding: from evidence to remediation decision109 minutes

    Remediation tracking: no closure before risk changes110 minutes

    Closes with an analysis