Internal Auditing (2026) (Accounting)

4-hour self study

Internal Auditing from an
Auditor’s Perspective

 This course reviews the reposibilities and actions of 
internal auditors and how it affects the auditor’s reduction or expansion of the scope of the audit procedures for the entity.

I. External Vs. Internal Audits
    A. Purpose
    B. Independence
II. Internal Auditor Key Attributes
    A. Simliar for both
III. Types of Internal Audits 
    A. Financial 
    B. Management
    C. Compliance
    D. Organizational
    E. Any purpose chosen
IV. Review of Impact on Internal Auditor in audit procedures 
listed in various Statements of Auditing Standards 
    A. SAS 130 – An Audit of Internal Control Over 
    Financial Reporting That Is Integrated With an Audit of 
    Financial Statements
    B. SAS 128 – Using the Work of Internal Auditors
    C. SAS 99 - Consideration of Fraud in a Financial 
    Statement Audit

The professional guidance for internal auditors is identical to that of public accountants, with slight variations.  Internal audits can be one of the most beneficial parts of an entity.  Public 
accountants could assist non-attest clients by performing these services.  The documentation of internal control would help every non-attest client.

4 hours CPE Credit in the Category of Accounting