Certified Internal Auditor

2022-05-05 - 12:13

Certification Program in Internal Audit

The Internal Audit certification program was established as internal audit is a key pillar of good governance, providing an independent perspective on entity management, either private or public, to all stakeholders, and it helps identify problems and areas for improvement.

The Internal Audit certification program includes three subjects, whereas first subject covers general topics from different areas necessary for an internal auditor. Subjects two and three are exclusively focused on the internal auditor work and appropriate implementation of internal audit standards.

Certification requirements

  • University education: candidates must have at least a university bachelor degree.
  • Professional education: candidates must have had attended the professional training of this program and passed all relevant exams.
  • Practical experience: candidates must have at least 24 months of experience in internal audit or in an equivalent position. Practical experience can be carried out before or after enrollment in the certification program but the designation can be gained only after all the certification program requirements have been met.
  • Code of Ethics: candidates must obey the Institute of Internal Auditor (IIA) Code of Ethics requirements.

Certified Internal Auditor

Internal Auditor is the person whose experience and professional qualification has qualified the holder of the designation to be appointed for carrying out a wide range of activities, including internal audit system assessments, financial and non-financial information analysis, controlling operational activities, detecting potential errors within the entity, and also providing the necessary suggestions for improvements.

The internal auditor's report does not necessarily report on the fair presentation of the company's financial statements, but focuses on the key risks faced by the business and whether the business manages those risks effectively.

Internal Auditors benefit the following skills:

  • Professional ethics: know how to promote and apply professional ethics in the area of internal audit
  • Internal Audit Management: know how to develop and manage the internal audit function within the private or public sector
  • International internal audit standards: know how to apply the standards of this area
  • Business acumen: know how to maintain expertise in business environment, industry practices, and specific organizational factors
  • Communication: communicate with impact
  • Cooperation and persuasion: know how to persuade and motivate others through cooperation
  • Critical Thinking: know how to apply process analysis, business intelligence, and problem solving techniques
  • Carrying out the internal audit: know how to successfully carry out the internal audit activities
  • Innovation and improvement: know how to embody changes and be stimulated for continuous improvement and innovation.


New generations of students could be oriented to specialization in this area without attending the "Certified Accounting Technician" training. The candidate who successfully completes the three subjects and meets the relevant practical experience requirements gains designation "Internal Auditor".

SCAAK members who have gained "Certified Accounting Technician" designation would be able to attend this specialization too, and the criteria are the same as above, i.e. they must complete the three subjects of the program and meet the relevant practical experience requirements.

Meanwhile, members who have gained designations "Certified Accountant", "Certified Auditor" in the private sector and "Certified Public Sector Auditor" would be able to attend this specialization and gain designation "Internal Auditor" after completing subjects two and three as well as meeting the relevant practical experience requirements.

This qualification is necessary for all those who seek career whether in private or public sector by focusing on internal systems and good governance assessment, and providing suggestions for improvement.

Prior enrollment requisites

  • Completed university bachelor degree;
  • Two (2) years work experience in internal audit.

Syllabus for Certified Internal Auditor

Subject 1:Internal Audit Knowledge Elements

Brief content description 

  • Governance/Business Ethics
  • Risk Management
  • Business Organization Structure/Procedures and Risks
  • Communication
  • Management/Leadership Principles
  • IT/Business Continuity
  • Business Global Environment

Subject 2: Internal Audit Basics 

Brief content description 

  • Statutory instructions  
  • Internal control and risks  
  • Conducting Internal Audit Engagements– Audit Tools and Techniques

Subject 3: Internal Audit Practice

Brief content description 

  • Managing Internal Audit Function
  • Managing Individual Engagements
  • Fraud Risk and Controls