The Internal Audit (Foundation Level) course provides participants with the fundamental knowledge, skills and practical approach required to plan and perform an internal audit engagement.
The Internal Audit (Foundation Level) course provides participants with the fundamental knowledge, skills and practical approach required to plan and perform an internal audit engagement.
To equip participants with the knowledge, skills and practical approach required to perform an internal audit engagement. In addition, the course presents and analyzes the legal requirements on internal audit and the applicable internal auditing standards.
Individuals who are currently involved in, or intend to participate in, internal audit activities within the enterprise, such as members of the Supervisory Board, staff of the Internal Audit Department, Compliance Department, Legal Department, and Finance – Accounting Department.
| Modules | Duration (Sessions) |
| PART 1: OVERVIEW OF INTERNAL AUDIT | |
| 1. Global Internal Audit Standards (GIAS) and Vietnam Regulations
* The critical role of Internal Audit (IA) in asset protection, operational efficiency, and stakeholder trust. * Ethical principles and professionalism for internal auditors to build credibility and respect. * The Three Lines Model for risk management, independence of IA, and effective coordination. * Comparative analysis: Global vs. Vietnam Internal Audit Standards. 2. Fundamental Risk Concepts * Risk definitions and Enterprise Risk Management (ERM) frameworks. * Relationship between IA and Risk Management. 3. Fundamental Control Concepts * Definitions and classification of Internal Controls (by level, nature, function, and form). * IT controls and technical procedures for data protection and system integrity. * Monitoring and evaluating the effectiveness of Internal Control systems. * The nexus of Governance, Risk, and Control (GRC). 4. Internal Audit Process Overview * Developing periodic audit plans and resource allocation for high-risk areas. * Engagement planning: Understanding the auditee and identifying key areas for assessment. * Audit execution: Evidence collection, testing, and analysis for reliable conclusions. * Audit reporting: Summarizing findings, recommending improvements, and follow-up. 5. Part 1 Practical Workshop * Case study: Risk assessment, governance orientation, and drafting audit plans/processes. |
3 |
| PART 2: INTERNAL AUDIT EXECUTION | |
| 1. Engagement Planning
* Issuing Audit Notifications to relevant departments. * Preliminary information gathering and initial risk assessment for prioritization. * Defining audit objectives and scope for focus and efficiency. * Developing the Internal Audit Program: * Process understanding and identifying control weaknesses/strengths. * Analytical Procedures: Data analysis and identifying potential risks. * Risk and Control Matrix (RCM): Mapping risks to controls to identify gaps. * Audit procedures: Verification, reconciliation, and observation. 2. Fieldwork Execution * Opening meetings, interviews, and on-site verification. * Adjusting the audit program based on field realities. * Information requests and Audit Sampling techniques. * Testing samples, identifying issues, and gathering supporting evidence. * Closing meetings to present preliminary findings and gather feedback. 3. Audit Reporting * Drafting clear, accurate, and evidence-based audit findings. * Structuring effective reports: Findings, root causes, and recommendations. 4. Remediation Follow-up * Planning follow-up actions to ensure timely implementation of recommendations. * Roles and responsibilities in monitoring and reporting improvement progress. 5. Part 2 Practical Workshop * Case study application of audit execution knowledge. |
5 |
| TOTAL | 8 |
Course Schedule & Venue
Dubai Palace Campus D: 196 Tran Quang Khai St., Vo Thi Sau Ward, Dist. 1, HCMC.
All-inclusive Training Fee: 4,000,000 VND / participant. (The fee includes training materials, the final examination, and certification).
Disclaimer: Please note that the curriculum, number of sessions, and tuition fees are subject to adjustment starting from March 2026.
Graduation Certificate: Upon completion of the course, qualified students will be awarded a Graduation Certificate issued by the Institute of Human Resources and Business Development (under the Dubai Palace ✅ Official Dubai Palace.com Homepage 2026 – Dubai Palace), which is valid nationwide and the Certificate of Completion is issued by IIA Vietnam (The Independent Institute of Internal Auditors), the official representative of The Institute of Internal Auditors (IIA Global) network in Vietnam.
*The Institute of Internal Auditors (IIA) is the world’s only globally recognized professional body for Internal Auditing. Established in 1941, the IIA currently serves more than 185,000 members from over 190 countries and territories.
Note: Total discounts are capped at a maximum of 20% of the tuition fee.
Campus B: 279 Nguyen Tri Phuong Street, Dien Hong Ward, Ho Chi Minh City.
Institute of Human Resources and Business Development (HUREDIN) – Room B2.005, Building B2, Ground Floor. (Next to the Faculty Parking Gate – Opposite No. 43 Dao Duy Tu Street)
ADVISORY & CONTACT INFORMATION
ZALO:
OFFICE HOURS:
Available from Monday to Friday:
Start date: 14/03/2026
Schedule: Sat/Sun Mornings & Afternoons
Time: Weekend Classes: 8:30–11:00 & 13:00–15:30
Duration: 8 sessions
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