The Internal Audit Function

These courses outline not only the Standards and expectations for internal auditors but the many challenges individuals in the profession face when trying to execute their duties.

The internal audit function for an organization can be established and organized in many ways. Much will depend on whether the company is publicly traded, privately held, not-for profit, or an organization bound by regulatory considerations. In each of these cases, the function can face a multitude of challenges when attempting to meet management’s expectations while upholding the IIA Standards.

Often, management and the board establish the internal audit function without understanding the requirements of the Institute of Internal Auditor Standards. For Internal auditors, the IIA Standards are the guidelines by which professionals execute their responsibility in a standard and professional manner. Management and the board may not even understand the existence of the Standards.

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.

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8 Courses

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