California Association of State Auditors

Course description:  This course is designed to give Internal Auditors at all levels, in business and industry and the public sector, familiarity with the Institute of Internal Auditors (IIA) international professional practices framework (IPPF).  The course explores mandatory and non-mandatory guidance, providing the foundation for delivering a broad range of internal audit services to help the organization accomplish its objectives, and improve governance, risk and internal control.     
 
Course learning objectives include:  
·       Develop awareness of the IIA’s IPPF and elements of mandatory and non-mandatory, but highly recommended guidance. 
·       Develop awareness of the definition and mission of internal audit, the 10 core principles and the Code of Ethics.
·       Develop awareness of the “red book” standards.
·       Develop awareness of assurance and consulting services.
·       Develop awareness of attribute, performance and implementation standards.
·       Develop awareness of the practical application and usefulness of the implementation guidance.
 
At the conclusion of this course, participants will understand:
·       The distinction between the IIA’s mandatory and non-mandatory guidance. 
·       The IIA’s definition and mission of internal audit, the 10 core principles and the Code of Ethics.
·       The IIA’s “red book” structure and practical usefulness.
·       The distinction between assurance and consulting internal audit services.
·       The application of attribute, performance and implementation standards.
·       The various sources of IIA non-mandatory, highly practical and useful guidance.

Program Level: Basic
Prerequisites: None
Advance Preparation: None
Delivery Method: Group-Live
Field of Study: Auditing
Recommended CPE: 8 credits 

**Please ensure to bring your copy of the Redbook to the course. If you do not have a copy, you can purchase one at the IIA Bookstore.