Course Introduction

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Course Objectives

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Unit One: The Development of Internal Auditing

9

Introduction

Objectives

Historical Introduction to the Internal Auditing Profession

Responsibilities of the Internal Auditing Profession Today

Elements of Modern Internal Auditing

Internal Auditing Environment in the Kingdom of Saudi Arabia

Activity

Summary

Assessment

Unit Two: The Global Standards for Internal Auditing

7

Introduction

Objectives

The Guiding Framework for International Internal Audit Standards

Key Areas for Standard Organization

Activity

Summary

Assessment

Unit Three: Effective Internal Auditing

8

Introduction

Objectives

Objectives of Internal Auditing

The Most Common Types of Internal Auditing

Benefits of Risk-Based Audit Planning

Activity

Summary

Assessment

Unit Four: The Stages of Internal Auditing

9

Introduction

Objectives

Planning Phase

Execution Phase

Reporting Phase

Follow-up Phase

Activity

Summary

Assessment

Course Summary