Internal Audit School - OAP301


Learners will build on the fundamentals of modern internal auditing and practice how to conduct operational audits and develop audit programs for auditing business processes, including purchasing, contracting, vendor selection, marketing, sales, human resources, IT general controls, management, and accounting functions like accounts payable, accounts receivable, inventory, payroll, treasury, and fixed assets. 


Tuition cost


NASBA Certified CPE

32 Credits


Why you should attend

You should attend because you will learn and practice essential audit steps you should include in the review of many business functions, how to use data analytics, and how fraud is often perpetrated across multiple business functions.

Who should attend

Internal and external auditors; risk and compliance managers; IT auditors who require a comprehensive approach to operational audits of core business functions

What You'll learn

You will learn how to apply the principles of internal auditing and what key review steps to perform, key questions to ask, and essential documents and data to review when examining a variety of business functions.


  • None

Course Objectives 

  • Recall and describe the definition of internal auditing and the methodology to plan, conduct, and report on the results of audit and consulting engagements.  
  • Relate and apply the definition of internal auditing and its methodology to reviews of various functions within organizations and create audit programs. 
  • Identify current best practices and evaluate opportunities to incorporate them into audit and consulting engagements. 
  • Evaluate emerging technological and procedural developments that are shaping the future of internal auditing. 

Course Topics 

  1. Key Elements of Operational Auditing 
  2. Components of Operations Auditing 
  3. Auditing Purchasing and Contracts 
  4. Auditing Marketing and Sales 
  5. Auditing Human Resources 
  6. Auditing Finance, Treasury, and Accounting 
  7. Auditing Information Technology 
  8. Auditing Supply Chain 
  9. Auditing Management and Corporate Governance 
  10. The Future of Operational Auditing

Schedule your course

Use the table below to select the time and location that works best for you.

Timezone: America/Los_Angeles

August 2021

Aug 16th, 2021-Aug 20th, 2021

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: