The Global Internal Audit Standards: Domain III

Overview

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Continuing on with the five domains of the IIA's Global Internal Audit Standards, this course provides new and transitioning internal audit professionals with a foundation in Domain III: Governing the Internal Audit Function. Participants will explore the principles and requirements that support the authorization, independence, and oversight of the internal audit function.

Syllabus

Governing the Internal Audit Function
- This course offers participants a unique opportunity to develop a foundational and fundamental understanding of the internal audit profession, the internal audit process, and how The IIA’s International Professional Practices Framework (IPPF), including the effective 2025 Global Internal Audit Standards™, serves as the guiding compass for the internal audit function. In this course, you will delve into the details of managing the internal audit function, focusing on engagement supervision, quality assurance, and competency development. You will explore how the auditors oversee and improve engagement performance by comparing available resources for engagements with other administrative activities.
Principle 6 Authorized by the Board and Associated Standards
Principle 7 Positioned Independently and Associated Standards
Principle 8 Overseen by the Board and Associated Standards