Fundamentals of Internal Auditing


Learning Style

Instructor Led


Entry Level

Who this course is for

Internal and IT Auditors looking for a comprehensive understanding of the process of Internal Audit. This foundational course can be used to onboard rotational Internal Auditors and other experienced professionals starting their careers.

NASBA Certified CPE

24 credits

Field of Study


Length of course




Advanced Preparation


Here are the learning objectives we'll cover

  • List the benefits that risk based auditing can have.
  • Outline ways to focus auditing efforts on the key risks that threaten the achievement of business objectives.
  • Demonstrate that you are reflecting and prioritizing risk in audit reports and aligning them with enterprise risk.
  • List aspects of risk, threats and opportunities.
Learning Options

Options for this course

Train your team
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Attendance policy for on-site and online instructor-led training

Students are expected to arrive on time for classes with the proper materials and attitude. An overall attendance rate of 100% is expected to fully absorb the materials and to complete labs. If you have an expected absence, please email or your instructor ahead of time. The number of CPEs awarded will be equivalent to the number of hours attended.

ACI Learning is registered with NASBA

ACI Learning is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: