IIA NZ Training Programme – Level 1: Introduction to Internal Auditing

Overview

The IIA NZ Training Programme has been designed as a foundation course for internal auditors and is a collaboration between Massey University and the Institute of Internal Auditors (IIA NZ). Level 1 introduces participants to the fundamental principles of internal auditing, including independence, objectivity and confidentiality.

Delivered in an online classroom setting, the course spans 7 weeks with sessions held 2 evenings per week, providing a comprehensive overview of the internal auditing profession.

Massey University programme requirements

The requirements are as follows:

1. Completion of all mandatory preparatory work prior to each workshop.
   This ensures participants are fully prepared to engage in discussions and practical activities.
   
   
2. Full attendance at all scheduled sessions.
   Sessions are held on Tuesday and Thursday evenings, and attendance at every session is compulsory to successfully complete the programme.

Who this course is for

This course is ideal for individuals who are new to internal auditing or looking to formalise their professional knowledge. It’s also a great fit for professionals in related areas such as risk management, compliance, or governance who want to gain practical insight into how internal auditing works.

Level 1 serves as the starting point in a structured learning journey for those considering a career in internal auditing.

Entry requirements

There are no formal prerequisites for this course. However, a basic understanding of business processes and controls is beneficial.

Learning outcomes

By the end of this course, participants will be able to:

• Understand the purpose, structure, and methodology of internal auditing, including the key phases: planning, fieldwork, reporting, and follow-up.
• Apply the principles and requirements of The IIA’s Global Internal Audit Standards (GIAS), including ethical conduct, professional practices, and quality assurance expectations.
• Identify and explore the wide range of career pathways within internal auditing, recognising how the role of the auditor contributes to organisational governance, risk, and integrity.
• Develop essential communication and interpersonal skills to effectively engage with stakeholders, present audit insights, and manage professional relationships.
• Apply core internal audit techniques such as risk assessment, audit planning, testing, documentation, and reporting across financial, operational, and compliance contexts.
• Write clear, structured, and impactful audit reports that accurately reflect findings and support decision-making at all levels of an organisation.
• Demonstrate a commitment to continuing professional development (CPD) as part of maintaining relevance and quality in the internal audit profession.
• Build the confidence and foundational knowledge necessary to progress through Levels 2 and 3 of the IIA NZ Training Programme and prepare for the Certified Internal Auditor (CIA) global designation.

Module topics

1. Introduction to internal auditing and methodology
   
   Understanding internal audit methodology is crucial – it encompasses planning, fieldwork, reporting, and follow-up steps, guiding auditors in conducting audits and assessing control effectiveness.
   
   
2. Overview of Global Internal Audit Standards (GIAS)
   
   The IIA’s Global Internal Audit Standards (GIAS) provide comprehensive guidance for the internal auditing profession. They outline key elements, including the definition of internal auditing, the Code of Ethics, the International Standards for the Professional Practice of Internal Auditing, Practice Advisories, and developmental guidance for internal audit functions.
   
   GIAS training equips auditors to effectively apply these principles in practice. Ensuring alignment with GIAS is essential, as internal audit functions are required to undergo an External Quality Assessment (EQA) at least once every five years. Learn more about the International Professional Practices Framework.
   
   
3. Exploration of various internal auditor positions
   
   Internal auditors have diverse roles to explore. Beginning with audits and reporting, internal auditors gain experience that leads to overseeing complex audits and mentoring. Specialisations range from IT controls and legal compliance to enhancing operations and ensuring product quality. Investigating financial crimes and evaluating governance processes are also options. In each role, internal auditors contribute to operational excellence, compliance, and organisational integrity. Our aim as trusted advisors is for the internal audit function to support the governance of the organisation.
   
   
4. Communication and interpersonal skills/time management
   
   The training focuses on cultivating communication and interpersonal skills, complemented by effective time management techniques. These competencies are fundamental for internal auditors, enabling them to convey insights clearly, collaborate proficiently with colleagues, and adeptly manage tasks within designated timeframes.
   
   
5. Internal audit fundamentals
   
   This module covers the basic skills and knowledge required to perform internal audits, including risk assessment, audit planning, documentation, testing, and reporting. It also includes an introduction to different types of audits, such as financial, operational, and compliance audits.
   
   
6. Report writing
   
   The report writing module equips new internal auditors with the essential skills to effectively communicate audit findings. This includes structuring comprehensive and concise reports, presenting results clearly, and ensuring the accurate conveyance of audit outcomes. Through this training, Internal Auditors gain proficiency in creating impactful reports that contribute to informed decision-making within organisations.
   
   
7. Continuing professional development
   
   Internal auditors are required to keep their knowledge and skills up to date through continuous professional development. This last module includes an overview of ongoing training and development opportunities to ensure that Internal Auditors are current and relevant. (Final workshop: 1 evening only.)

Assessments

Participants will complete multiple-choice assessments at the end of each module to reinforce learning and ensure comprehension of key concepts.

Registrations

Registrations will close on 31 March 2026.

Register for this course.

Important note: A minimum number of attendees is required for these workshops to proceed, so please book early. Payment must be made by all attendees by 9am on 1 April 2026, as per Massey University's requirements.

If you require assistance with registering, please contact events@iianz.org.nz

2025 testimonials

"I really enjoyed the programme. It was practical, relevant, and helped bring internal audit concepts to life in a way that made sense for my role."

"I appreciated the opportunity to learn directly from experienced practitioners."

"Throughout this course, I learned how important internal audit is to good governance. The programme gave me confidence and a much clearer understanding of how internal audit adds value to organisations."

"The structure of the programme and the discussions encouraged me to think differently about risk, assurance, and professional judgement. It has been a very worthwhile learning experience."

This programme is designed to build individual confidence, strengthen organisational maturity, and support a sustainable talent pipeline aligned with global standards.

Enquiries

If you have an enquiry about this course, please email events@iianz.org.nz

IIA NZ Event Overview and Refund Policy

The price includes subject matter expert speakers, AV, online video conference connectivity and event management.