Instructor for this course

COVID-19 has impacted all professions and internal audit is no exception. As if communicating and conducting an internal audit on-site isn’t hard enough, now we face the challenges of remote work and a rapidly changing risk environment.

Towards the end of 2019 and into early 2020, many internal audit groups would rank the following as some of their top challenges:
♦ Emerging technologies
♦ Skillset
♦ Resources

With the onset of COVID, organizations, their environments and their ways of working have evolved rapidly and in ways that had not been previously envisioned.

Internal auditors must look within to determine how to stay relevant and add value in this changing and emerging environment.

It is important that Internal Audit is proactive and prepared, while remaining pragmatic, as the situation continues to evolve.

Learning Objectives

  • Identify the challenges for auditors to stay relevant in a changing business environment.
  • Explore the importance of upgrading the skills and exposure of the internal audit team.
  • Recognize the role of technology in assuring a smooth transition to value-add audit.
Last updated/reviewed: June 26, 2021

Included In Certifications

This course is included in the following Certification Programs:

28 CoursesInternal Audit Certificate

  1. Internal Audit Standards Overview
  2. Internal Audit Standards - Managing Internal Audit Work
  3. Internal Audit Standards - Executing the Audit Engagement
  4. Identifying and Implementing the Proper Balance of Internal Controls
  5. Documentation Methods For Internal Control Processes
  6. Segregation of Duties for Core Business Processes
  7. Foundations for a Strong Internal Audit Department
  8. Internal Audit Management - Top Skills
  9. Internal Audit: Keys to Managing an Effective Function
  10. Understanding Risk-Based Auditing
  11. Risk Based Auditing – Establishing a Methodology
  12. Risk Based Auditing – Applying the Methodology
  13. Cyber Risk Frameworks And Concepts
  14. Information Technology (IT) Risks in Emerging Business Environments
  15. Fraud Risk Assessments
  16. Professional Skepticism - Keys to Maintaining
  17. Introduction to Forensic Accounting
  18. The Fraud Triangle
  19. Internal Audit Effective Relations with the Audit Committee
  20. COSO 2013 Overview
  21. COSO 2013 - Operational Execution
  22. Internal Audit Emerging Risks for 2021 and Beyond - Part 1
  23. Internal Audit Emerging Risks for 2021 and Beyond - Part 2
  24. Internal Audit Emerging Risks for 2021 and Beyond - Part 3
  25. Internal Audit Emerging Risks for 2021 and Beyond - Part 4
  26. Internal Audit Challenges During Times of COVID
  27. Tools for Internal Control Certificate
  28. Lessons of an Auditor- Tools for Internal Control Certificate

2 Reviews (12 ratings)Reviews

Anonymous Author
The course contains plenty of interesting and useful information on internal audit with regards to current challenges (Covid)
Anonymous Author
Little specifics, many general phrases and words, few slides. Usually this author has a lot of slides


Course Complexity: Intermediate

No advanced preparation or prerequisites are required for this course.

Education Provider Information

Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .
Course Syllabus
  5:13Introduction to Internal Audit Challenges During Times of COVID
  8:22Challenges-Part 1
  11:03Challenges-Part 2
  8:39Challenges-Part 3
  13:39Skills and Needs
  10:38Technology and Other Emerging Risk Areas
  9:11Technology and Other Emerging Risk Areas Cont'd
  5:57Other Emerging Risk Areas
  1:14:14Internal Audit Challenges During Times of COVID
  PDFSlides: Internal Audit Challenges During Times of COVID
  PDFInternal Audit Challenges During Times of COVID Glossary/ Index