Foundations of Strategic Internal Auditing

This course prepares students to lead and transform internal audit functions as strategic partners in organizational governance. Students build foundational knowledge of internal auditing, develop risk-based audit plans aligned with strategy, and design effective audit teams supported by strong governance. The course strengthens students’ ability to collect and analyze audit evidence, apply frameworks such as COSO to evaluate controls, and formulate defensible, value-adding recommendations. Students also learn to produce clear audit reports, deliver persuasive presentations, and tailor communication for diverse stakeholders. Finally, the course positions internal audit as an innovative, forward-looking function by addressing emerging risks, technology, and ESG, while embedding continuous improvement, benchmarking, and agility to support long-term organizational impact and readiness for senior leadership roles

• Build foundational knowledge of internal auditing
• Develop risk-based audit plans aligned with strategy
• Design effective audit teams supporting governance
• Analyze audit evidence and apply control frameworks like COSO
• Formulate defensible and value-adding recommendations
• Produce clear audit reports and deliver persuasive presentations

• Basic familiarity with internal auditing terminology
• Willingness to practice through applied exercises or case studies