ACPM: Professional internal auditor

The certification program "ACPM: Professional internal auditor" aims at obtaining comprehensive professional knowledge necessary for conducting audits in various organizations. It is dedicated to studying the theory and practice of applying international standards of internal audit, principles of risk management, fraud prevention, and methods of conducting internal audits.

The program allows experienced audit specialists to systematize their knowledge and obtain comprehensive knowledge for specialists who are just getting to know this field.

Requirements for candidates

The certification program provides advanced training. Therefore, knowledge of the basics of auditing, accounting, or finance is desirable for its completion. An economic or legal education will be a good foundation.

Training program

Key topics

  1. Concept of an internal control system.
  2. Regulation of internal audit.
  3. Toolkit of the internal auditor.
  4. Audit evidence.
  5. Identification and management of risks in the internal audit system.
  6. Stages of internal audit.
  7. Fraud.


  • Understanding the basics of internal audit.
  • Application of internal audit standards and tools.
  • Implementation of an effective system of internal control of the company.
  • Creating an internal audit plan and program.
  • Conducting inspections. Formation of the audit report.

Key topics

  1. The concept of internal control. General requirements for the internal control system (ICS).
  2. Scales of the business and levels of maturity of the ICS.
  3. Regulation of internal audit.
  4. Methods and approaches to the organization of ICS.
  5. Construction of the ICS for the formation of financial statements.
  6. Construction of ICS business process.
  7. Risks and controls.
  8. Evaluation of the effectiveness of the ICS.


  • Understanding the principles and models of creating an internal control system.
  • Analysis of activities to build control units.
  • Carrying out control procedures and timely elimination of shortcomings of the created ICS.
  • Development of controls according to identified risks.
  • Ensuring reliability of financial information and implementation of adopted decisions.
  • Reducing the risks of asset losses.
  • Evaluation of the effectiveness of the ICS.

Skills after completing the program

After completing the "ACPM: Professional internal auditor" program, the candidate has the following knowledge and skills:

  • Understanding the internal control system: principles, models of its creation; correlation of business scale with the level of maturity of the ICS.
  • Analysis of the company's activities and business processes to build control units.
  • Conducting control procedures in the company and timely identification and elimination of shortcomings of the established ICS.
  • Development of control by identified risks and assessment of the effectiveness of the ICS.
  • Ensuring the reliability of financial information and the implementation of management decisions in the company.
  • Reduction of external and internal risks.
  • Implementation of an effective internal control system in the company.
  • Application of internal control and internal audit organization tools taking into account international requirements.
  • Creation of internal audit plans and programs. Conducting inspections.
  • Assessment and improvement of the effectiveness of risk management, control and corporate governance processes.
  • Application of audit procedures, formation of audit evidence and report as a result of the audit.

Exam and diploma

Knowledge is tested by two online exams for each part of the program: "ACPM: Internal audit" and "ACPM: Internal control". Exams are held every month according to the schedule. Registration is required to participate in each exam.

Іспит складається з двохтестових частин.

The exam consists of a series of test questions. The total duration of the exam is from 1 to 2 hours (depending on the program). 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.

Each 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.

After receiving diplomas in the Internal audit and ACPM: Internal control programs, the candidate automatically receives the diploma of a professional internal auditor "ACPM: Professional internal auditor".

More about ACPM diplomas

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