ACPM: Internal audit

The program "ACPM: Internal audit" is aimed at mastering the basic knowledge and skills of conducting an internal audit in the company. It covers the study of modern practices of applying international auditing standards in organizations, mastering risk management principles, and learning the methods of conducting internal audits.

Suitable for heads of departments and specialists whose activities are related to internal audit and internal control; for specialists who already have basic knowledge in this field and wish to expand and systematize their knowledge to become qualified internal audit specialists.

Requirements for candidates

The certification program provides advanced training. Therefore, a basic financial or legal education is necessary for its completion.

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  • Concept of an internal control system.


  • Understanding the principles of creating an internal control system (ICS) and the role of internal audit.
  • Knowledge of the functions of the internal audit service and types of inspections.
  • Interaction of the internal audit service with the external audit and the Audit Commission.


  • Regulation of internal audit.


  • Knowledge of international standards of internal audit, the Code of Professional Ethics of internal auditors.


  • Toolkit of the internal auditor.


  • Application of internal audit methods and procedures for obtaining evidence.
  • Carrying out analytical procedures and audit samples.
  • Evaluation of the materiality of the received deviations.


  • Audit evidence.


  • Using sources to gather audit evidence.
  • Assessment of persuasiveness and sufficiency of the evidence.


  • Identification and management of risks in the internal audit system.


  • Management of various types of risks.
  • Submission of a report on identified risks.


  • Stages of internal audit.


  • Scheduling inspections.
  • Collection of information, its analysis, assessment, and documentation.
  • Control over the performance of the audit task.
  • Compiling reports on audit results for management.
  • Evaluation of the effectiveness of the internal audit system.


  • Fraud.


  • Fraud risk assessment.
  • Fraud detection and countermeasures.

Skills after completing the program

As a result of preparation for the "ACPM: Internal audit" diploma exam, the candidate has the following knowledge and skills:

  • Implementation of an effective system of internal control of the company taking into account international requirements.
  • Creation of internal audit plans and programs.
  • Conducting internal audits taking into account all procedures.
  • Assessment and improvement of the effectiveness of risk management, control and corporate governance processes.
  • Application of audit procedures, formation of audit evidence and a report as a result of the audit.
  • Preparation of an audit report with recommendations on eliminating the causes of detected deviations, increasing the effectiveness of the ICS and reducing risks.
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Exam and diploma

Knowledge control takes place on an online exam. The official "ACPM: Internal audit" diploma exam is held monthly according to the schedule. Registration is required to participate in it.

The exam consists of a series of test questions. The total duration of the exam is 2 hours.

The passing score is 60 (maximum score - 100 points).

The exam is conducted by administrators, and the completed assignments are checked and graded by ACPM-accredited instructors.

The exam result is sent by email after 2-3 weeks. If a passing score is 60 or above, the ACPM International Diploma is sent electronically with the results.

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