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Internal Audit Course (Saudi Arabia) — IIA Global Internal Audit Standards

Internal Audit Course (Saudi Arabia) — IIA Global Internal Audit Standards

Internal audit creates value when credible assurance reaches decision-makers before unmanaged risk becomes organizational failure.

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The IIA Global Internal Audit Standards, released in January 2024, became effective on 9 January 2025 and are now the professional benchmark for internal audit. This internal audit course for Saudi Arabia shows you how to apply them to independent, risk-based assurance that strengthens governance, risk management and internal control. Internal audit is also known in Saudi Arabia as «المراجعة الداخلية» or «التدقيق الداخلي».

Module 4 explains what Saudi regulatory expectations mean for internal audit in listed companies and regulated sectors: audit committee oversight, regulatory accountability, independence and organisational positioning, access rights, planning, reporting, documentation, quality assessment and sector-specific requirements.

Across five modules you will link the Standards to ethics, independence and audit governance, then plan risk-based audits, assess risks and internal controls, document evidence and write findings that management acts on.

This internal audit course develops structured capability across professional standards, independence, Saudi governance expectations, engagement planning, fieldwork, reporting, and quality assurance.

  • Explain the purpose and value of modern internal auditing.
  • Understand the structure of the Global Internal Audit Standards, their five domains and 15 guiding principles.
  • Distinguish internal audit from compliance, risk management and external audit.
  • Establish an appropriate internal audit mandate, charter and reporting structure.
  • Protect auditor integrity, objectivity, confidentiality and independence.
  • Understand the responsibilities of the board, audit committee and chief audit executive.
  • Describe Saudi regulatory expectations for internal audit in listed companies and regulated sectors.

This course supports professionals responsible for internal audit, assurance, governance, risk management, compliance, internal control, and audit-committee support.

  • Internal auditors at any level
  • Audit managers and heads of internal audit
  • Compliance officers
  • Risk managers
  • Finance and accounting professionals moving into audit
  • Audit committee members and board secretaries
  • Graduates starting an audit career

There will be a short assessment after each module and a final assessment after completing the course. Learners must achieve a minimum score of 70% in the final assessment to pass and become eligible for the certificate.

A certificate of completion will be provided after completing the course.

Certification

Our courses are built around what professionals need most:

  • Career-focused online learning
  • Aligned with Saudi market needs
  • Flexible, self-paced access for one year
  • Digital certificate included
  • Suitable for individuals and teams
  • Clear, structured modules, backed by a 7-day money-back guarantee

Organizations need assurance professionals who can evaluate complex risks independently, communicate difficult findings credibly, and help boards and management strengthen governance and control.

  • Internal auditors at any level
  • Audit managers and heads of internal audit
  • Compliance officers
  • Risk managers
  • Finance and accounting professionals moving into audit
  • Audit committee members and board secretaries
  • Graduates starting an audit career

Module 1: Why Internal Audit Matters Now

25:00 min
  • Examine internal audit’s purpose, public-interest role, organizational value, assurance and advisory services, stakeholder expectations, emerging risks, governance failures, and the profession’s changing responsibilities.

Module 2: The IIA Standards Made Practical

30:00 min
  • Explore the five domains and guiding principles, mandatory requirements, implementation considerations, evidence of conformance, audit mandates, charters, strategic planning, resources, communication, and quality management.

Module 3: Ethics, Independence, and Audit Credibility

35:00 min
  • Develop integrity, objectivity, competency, professional courage, due care, confidentiality, independence safeguards, conflict management, unrestricted access, professional scepticism, and trusted relationships with stakeholders.

Module 4: Saudi Regulatory Expectations for Internal Audit

40:00 min
  • Review audit-committee oversight, regulatory accountability, internal audit independence, organizational positioning, access rights, competency, annual planning, reporting, documentation, quality assessment, and sector-specific Saudi requirements.

Module 5: Risk-Based Audit Work That Holds Up

38:00 min
  • Build risk-based plans and engagements through scoping, risk and control assessment, work programmes, evidence collection, sampling, documentation, root-cause analysis, findings, recommendations, reporting, and follow-up.

Frequently Asked Questions

Internal audit is an independent, objective assurance and advisory activity that helps an organisation strengthen governance, risk management, control and decision-making.

They are the Institute of Internal Auditors' professional standards for internal audit functions and auditors, released in January 2024. They replace the 2017 International Standards for the Professional Practice of Internal Auditing (the previous IPPF Standards).

The current Global Internal Audit Standards were issued in 2024 and became effective on 9 January 2025.

The domains are Purpose of Internal Auditing; Ethics and Professionalism; Governing the Internal Audit Function; Managing the Internal Audit Function; and Performing Internal Audit Services. The course introduces all 15 guiding principles.

The 2017 standards were organised as Attribute and Performance Standards. The 2024 Standards use five domains and 15 principles, and each standard sets out requirements, considerations for implementation and examples of evidence of conformance.

Internal audit gives the board and management independent assurance and advice on governance, risk and control throughout the year. External audit gives shareholders an independent opinion on the financial statements.

Yes. Module 4 covers audit committee oversight, independence, reporting and sector-specific Saudi requirements for listed companies and regulated sectors.

No. It teaches how to apply the IIA Global Internal Audit Standards. It does not prepare you for the CIA exam or teach ISO management-system auditing.

You receive a certificate of completion after scoring at least 70% in the final assessment.