• Fundamentals of internal control systems
• COSO Internal Control Framework
• Control environment, risk assessment, control activities, information and communication, and monitoring
• Internal controls for operational, financial, and compliance risks
• Evaluating the effectiveness of internal controls

a) Planning

• Risk-based audit planning
• Audit objectives, scope, and programs
• Understanding business processes and risks

b) Fieldwork

• Audit testing and evidence collection
• Sampling techniques and documentation
• Identifying control weaknesses and audit findings

c) Reporting

• Preparing professional audit reports
• Communicating audit findings and recommendations
• Follow-up and corrective action monitoring

• Internal Audit & Risk Management
• Risk-based Internal Audit Plan
• Audit Planning
• Audit Process
• Understanding the Entity
• Entity-level controls

• IPPF: Authoritative Guidance for Internal Auditing Practitioners
• Code of Ethics
• RISK-BASED Assurance
• Audit Charter Purpose