The Institute of Internal Auditors is recognized as the authority that establishes the guidelines and standards for the internal audit profession. This organization has made significant advancements over the past decade with development of the International Professional Practices Framework. The framework guides auditors in utilizing a structure methodology when performing internal audit evaluations.

As the world has rapidly evolved over the past several years, internal auditors have been called on to provide a wide array of services. Yet, management often does not understand the full breadth of the IIA Standards and protocols auditors should follow when performing both Assurance services and Consulting services.

This set of courses on “The Internal Audit Function” was developed by Lynn Fountain, CPA, CGMA, CRMA, MBA, cPIA and past Chief Audit Executive. Lynn authored the book Leading the Internal Audit Function which was released by Taylor & Francis in 2017. In the book she outlines not only the Standards and expectations for internal auditors but the many challenges individuals in the profession face when trying to execute their duties.

This section will focus on the IIA Attribute Standards and their purpose. We examine the requirements as well as the difficulty internal auditors may have when attempting to meet their work objectives while balancing management expectations.

Course Series

This course is included in the following series:

8 CoursesThe Internal Audit Function

  1. The Internal Audit Function - Purpose and Establishing the Function (Text Based Course)
  2. The Internal Audit Function - The Attribute Standards (Text Based Course)
  3. The Internal Audit Function - The Performance Standards (Text Based Course)
  4. The Internal Audit Function - Internal Audit’s Assurance Role and Risk Based Auditing (Text Based Course)
  5. The Internal Audit Function - Governance Role (Text Based Course)
  6. The Internal Audit Function - Internal Audit’s Role in Fraud Work (Text Based Course)
  7. The Internal Audit Function - Internal Audit’s Role in Fraud Risk Assessments (Text Based Course)
  8. The Internal Audit Function - Fraud Evaluation vs. Fraud Investigation (Text Based Course)
Learning Objectives
  • Discover and overview of the Sections of the Attributes Standards.
  • Explore Internal Audit’s Purpose and Authority.
  • Identify and evaluate the Definition of Internal Auditing.
  • Explore the meaning of independence, objectivity, proficiency and due care.
  • Identify and evaluate the need for professional education.
  • Explore the concepts of a quality assurance program.
Last updated/reviewed: May 23, 2022
9 Reviews (33 ratings)


Anonymous Author
I liked that the course followed the IIA attribute standards and was easy to follow and understand. All internal auditors would benefit from this training.

Anonymous Author
Informative course regarding the attribute standards. More detail on the Internal Audit Charter and what should be included.

Anonymous Author
Very informative. I like that there is a PDF that I can keep to refer to, as well/

Anonymous Author
Great! Thank you for another useful and interesting course. Awesome summary.

Member's Profile
Great text based course. It's even greater when it's offered for free.

Member's Profile
Great review of CIA and the associated requirements of independence.

Member's Profile
Another solid resource for reference if you are an internal auditor.

Anonymous Author
This a great review on the attribute standards of internal auditing.

Anonymous Author
Good, simple overview of Attributes. Enjoyed this course.

Course Complexity: Foundational

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
  The Internal Audit Function - The Attribute Standards (Text Based Course)PDF