Overview of internal auditing.
Roles and responsibilities of internal auditors.
Differences between internal auditing and external auditing.
Overview of the relationships of the internal auditors with the audit committee, board of directors, senior management and external auditors.
Types of engagements - assurance and consulting.
Types of audits.
The profession of internal auditing.
Professional qualification of an internal auditor - Certified Internal Auditor (CIA).

Definition of Internal Auditing.
Code of Ethics - Integrity, Objectivity, Confidentiality and Competency.
Standards - Attributes Standards, Performance Standards and Practice Advisories.

Defining corporate governance.
Corporate governance partners.
Various frameworks, codes and legislation - Corporate Governance Blueprint (Securities Commission); Bursa Listing Requirements (Bursa Malaysia Securities Berhad); Codes of corporate governance around the world (Sarbanes Oxley Act, Blue Ribbon Committee, Cadbury Committee and Australian Securities Exchange).

Risk management - definitions, methods, processes and structures; relationship between internal audit and risk management; various risk assessment processes (models and differences); overall risk management methodologies (risk management framework).
COSO internal control framework - control environment, risk assessment, control activities, information and communications, and monitoring.

Internal Audit Charter.
Risk-based internal audit plan for resource management - human resources, budgeting and coordinating internal audit activities.
Communication and approval.
Internal auditing policies and procedures.
Reporting to the audit committee, board of directors and senior management.
Outsourcing, co-sourcing and in-house internal audit function.

Determine the objectives and scope for risk-based internal audit engagement.
Preliminary surveys.
Resources allocation.
Preparing the working schedule.
Developing audit program.

Site visit, observation and walk through process.
Implications of information technology on internal auditing
Auditing in e-commerce - controls and issues in networked environment.
Business analysis.
Business performance.
Managing resources.
Regulatory, legal and economic issues.

Purpose.
Process of report writing.
Criteria and quality of internal audit report.
Dissemination of internal audit report.
Monitoring progress and follow-up.

Fraud Diamond/ Triangle - considering the elements of fraud.
Occupational fraud - fraud scheme involving management and employees.
Red flags for fraud.
Deterrence, detection, investigation and reporting of frauds.
Frauds investigation techniques .

Whistle blowing - issues and code of conduct.
Organizational ethics and role of internal auditors.
Strategic planning audit.
Forensic auditing.

A1 : Anyone who are interested.