The Institute of Internal Auditors is recognized as the authority that establishes the guidelines and standards for the internal audit profession. The framework guides auditors in utilizing a structure methodology when performing internal audit evaluations.

This text base course provided in various sections that will speak not only to the IIA Standards but also the nature of work by internal audit. This section will deal with internal audit’s role in fraud work.

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.