What you’ll learn

  • Understand the different types of audit engagements that exist
  • Know and apply best practices in audit engagements
  • Provide internal audit services of added value
  • Integrate the internal audit as a key piece of the organization


Internal audit provides services to the organization through the development of assurance and consulting assignments. In this course we will analyze in detail what are the differences between assurance and consulting assignments, the stages that each of these types of assignments implies, the best practices to carry them out and the way in which each stage is concatenated with the next to offer a provision of value.

We will examine, in relation to assurance assignments, the guarantees that internal auditors must adopt to avoid errors of appreciation in their reports and promote an effective “call to action” to promote the continuous improvement of the organization.

We will also analyze what are the deliverables at each stage, the different types of consulting assignments that internal auditors can undertake, the concept of “value proposition”, and how to integrate assurance and consulting assignments to maximize the value offered by the internal audit to the organization.

We will also examine the possible limitations that may affect the provision of consulting services by internal auditors, and the criteria applicable to deciding whether or not to perform such services. Balancing the best interests of the organization while preserving independence and efficiency in the operation of internal audit

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