Continuing Professional Education · Self-Study
Internal Audit Essentials
Built from primary sources · statutes, standards & official guidance
- CPE credits
- 8 CPE credits
- Lessons
- 8 lessons
- Field of study
- Auditing
- Pass requirement
- 70% to pass
Lessons
0 of 8 completed- The IIA Global Internal Audit Standards: Mandate, Charter & AuthorityNot started~87 min
- Governance & Reporting Lines: Board, Audit Committee & the CAENot started~87 min
- Risk-based audit planning: the audit universe & annual planNot started~88 min
- Fieldwork & evidence — gathering sufficient, reliable evidenceNot started~93 min
- Reporting & Communication That Gets ActionNot started~89 min
- Follow-up & monitoring: tracking findings to resolutionNot started~87 min
- Quality Assurance & Improvement Programs (QAIP)Not started~88 min
- Fraud & the advisory role: internal audit's place in fraud risk managementNot started~88 min
Progress is saved in this browser. Each lesson's final exam requires a score of 70% or higher to earn that lesson's CPE credit.
Course details
Program information
- Delivery method
- QAS Self-Study
- Program level
- Intermediate — Intermediate-level: the course assumes foundational audit knowledge and builds the internal-audit toolkit — the IIA Standards framework, governance relationships, risk-based planning, fieldwork discipline, reporting craft, follow-up rigor, quality assurance, and the fraud/advisory mandate.
- Prerequisites
- Foundational audit knowledge.
- Advance preparation
- None
- Final exam
- 70% to pass · Unlimited retakes; each lesson's final exam allows repeated attempts. · Questions and answer options are presented in fixed order on every attempt.
- Content last reviewed
- 2026-09-22
- Accessibility
- Slide decks are text-based HTML. Voice narration (where produced) is accompanied by its full written script on the Listen tab. Worksheet keyboard operability and screen-reader behavior have not been formally tested.
- Refund policy
- Draft — pending attorney and CPA review. Full refund within 30 days of enrollment, provided you have not passed the final assessment and have not been issued a CPE certificate. Once a certificate is issued, the enrollment is non-refundable.
- Complaint resolution
- Draft — pending attorney and CPA review. Email support with your full name, contact information, course title, and a description of the issue, including relevant dates and supporting detail.
CPE credit basis
NASBA word-count formula: (words ÷ 180 + questions × 1.85) ÷ 50, rounded down. Narration of the text adds no separate minutes. Claimed credit never exceeds computed credit.
| Lesson | Words | Questions | Computed | Claimed |
|---|---|---|---|---|
| 1. The IIA Global Internal Audit Standards: Mandate, Charter & Authority | 9,013 | 20 | 87.1 min · 1.5 credits | 1 credit |
| 2. Governance & Reporting Lines: Board, Audit Committee & the CAE | 9,024 | 20 | 87.1 min · 1.5 credits | 1 credit |
| 3. Risk-based audit planning: the audit universe & annual plan | 9,179 | 20 | 88 min · 1.5 credits | 1 credit |
| 4. Fieldwork & evidence — gathering sufficient, reliable evidence | 10,059 | 20 | 92.9 min · 1.5 credits | 1 credit |
| 5. Reporting & Communication That Gets Action | 9,263 | 20 | 88.5 min · 1.5 credits | 1 credit |
| 6. Follow-up & monitoring: tracking findings to resolution | 9,075 | 20 | 87.4 min · 1.5 credits | 1 credit |
| 7. Quality Assurance & Improvement Programs (QAIP) | 9,144 | 20 | 87.8 min · 1.5 credits | 1 credit |
| 8. Fraud & the advisory role: internal audit's place in fraud risk management | 9,256 | 20 | 88.4 min · 1.5 credits | 1 credit |
Please read
Educational material only. This course is for continuing professional education and does not constitute legal advice or authoritative interpretation of the IIA Global Internal Audit Standards. The Standards are proprietary IIA material; this course paraphrases their substance with original examples. Verify all requirements against the current IIA-published Standards. Standards change; this course reflects research conducted in September 2026.