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: August 27, 2023

Included In Certifications

This course is included in the following Certification Programs:

28 CoursesInternal Controls and Internal Audit Certification

  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) Controls 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
11 Reviews (65 ratings)


Anonymous Author
I support a large Internal Audit Organization. The presentation here is helpful in reminding me how to make sure that the audit plan is properly balanced with the changing risks and needs of the overall enterprise. This was a good presentation--thank you.

Anonymous Author
I like the course because it is refreshing and it can not be emphasized enough during these times. The training will be beneficial to everyone regardless of position.

Member's Profile
another great course from Lynn. This is a very good overview of challenges auditors face during this difficult time. thank you very much for this update.

Anonymous Author
The course contains plenty of interesting and useful information on internal audit with regards to current challenges (Covid)

Anonymous Author
Relevant material considering where we are during Covid and the related recovery, return to office protocol, etc.

Anonymous Author
Good high level review of what is important and how to adapt and be agile in this challenging environment.

Anonymous Author
Little specifics, many general phrases and words, few slides. Usually this author has a lot of slides

Member's Profile
Interesting course......several thoughts / ideas were presented that I would not have considered.

Anonymous Author
This is a great course. The speaker is very good and the topics are well organized.

Member's Profile
It is very relevant to learn it since COVID time is still going on.

Anonymous Author
Clearly put information conveyed in an engaging way.

Course Complexity: Intermediate

No advanced preparation or prerequisites are required for this course.

Education Provider Information
Company: Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact: 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 .
Instructor for this course
Course Syllabus
  Introduction to Internal Audit Challenges During Times of COVID5:13
  Challenges-Part 18:22
  Challenges-Part 211:03
  Challenges-Part 38:39
  Skills and Needs13:39
  Technology and Other Emerging Risk Areas10:38
  Technology and Other Emerging Risk Areas Cont'd9:11
  Other Emerging Risk Areas5:57
  Internal Audit Challenges During Times of COVID1:14:14
  Slides: Internal Audit Challenges During Times of COVIDPDF
  Internal Audit Challenges During Times of COVID Glossary/ IndexPDF