104 short videos (about 17.7 hours), grouped by module. Each video purchase gives 2 views within 7 days. A whole module gives 20% off and 30 days of access; the whole course gives 30% off and 90 days.
Introduction
Meet the trainers and see why internal audit is a rewarding career.
Why Internal Audit Is One of the Most Exciting Careers in Business (8 min, Free): What makes internal audit rewarding: solving business problems, variety, exposure to every department and to top management, travel, networking, continuous learning and career growth with or without a CA or CIA.
Internal Audit in 3 Minutes: Why It Is an Exciting Career (3 min, Free): A three-minute overview of what makes internal audit an attractive field: broad exposure across the organisation, travel, variety of industries and continuous learning.
Module 1: Understanding Internal Audit
What internal audit is, why organisations need it, the law in India, the auditor's powers and duties, and the competencies an internal auditor needs.
Whole module: ₹274 / $2.74 (20% off, 30 days).
Why Every Organisation Needs Internal Audit (11 min, Free): Why separating ownership from management creates the need for internal audit, how authority is delegated, the governing body and the first and second line roles, and the questions management wants internal audit to answer.
What Internal Audit Really Means: The IIA Definition Explained (15 min, Free): The role of internal audit as independent assurance on risk management, governance and control, then the IIA definition taken apart: independence and objectivity, assurance and consulting, adding value, helping achieve objectives, and a systematic, disciplined approach.
From Vouching to Risk-Based Auditing: How Internal Audit Adds Value (8 min, Free): Why internal audit is important in any organisation: an objective assessment of controls, finding deficiencies, avoiding losses and improving efficiency, and how the role grew from vouching to process reviews to risk-based internal audit. Ends with a preview of chapter 1.2.
What Indian Law Requires: Internal Audit Under the Companies Act 2013, CARO and Clause 49 (15 min, Free): Which companies must appoint an internal auditor under Section 138 of the Companies Act 2013, what CARO 2020 asks the statutory auditor to check, who can be appointed as internal auditor, the audit committee's duties under Clause 49 of the Listing Agreement, and who appoints the internal auditor.
The Internal Audit Charter Explained: Mission, Scope, Authority and Standards (25 min, ₹49 / $0.49): Why the internal audit charter is the first document to ask for, who prepares and approves it, and its first sections: mission, scope of work, staffing and guest auditors, and accountability to management and the audit committee. The rest of the charter: the internal auditor's responsibilities (and why implementing controls is management's job), information systems, investigations, compliance, risk management, quality assurance, reporting, unrestricted access, outsourcing and the IPPF standards.
How to Stay Independent: Independence of Mind and in Appearance (11 min, ₹49 / $0.49): What independence means for an internal auditor, with examples; independence of mind versus independence in appearance; and its key components: objectivity, impartiality, an unbiased view, no no-go areas and no backing off.
How to Spot and Handle Conflicts of Interest Under the IIA Standards (5 min, Free): The independence requirements in the internal auditing standards: reporting level, freedom from interference, avoiding conflicts of interest, disclosing impairment, the one-year rule for previous responsibilities, and consulting work.
Audit Ethics: Why the Auditor Is an Advisor, Not a Policeman (11 min, ₹49 / $0.49): The four principles of the code of ethics: integrity, objectivity, confidentiality and competency. Then the traditional 'policeman' view of the auditor compared with the modern advisory approach: role, authority, source of authority and how buy-in is won.
What Every Internal Auditor Must Know (1): Working Knowledge (15 min, ₹49 / $0.49): The subjects where an internal auditor needs working knowledge, with examples: business processes, management policies, MIS reporting, ERP systems, commercial and tax laws, finance, and IT and information security.
The Technical and Soft Skills That Make a Great Internal Auditor (14 min, ₹49 / $0.49): Technical skills: process documentation, audit planning, evidence gathering, root cause analysis, risk assessment and report writing. Soft skills: deductive reasoning, people management, communication and negotiation, change management, problem solving and presentation.
How to Use IT Skills, Teamwork and Time Planning in Your Audits (8 min, Free): The IT skills an auditor needs (Excel, Word, PowerPoint, Visio, data mining, data analytics with IDEA, data visualisation), then the first abilities: working in a team, planning work with a sense of urgency, and working to agreed time scales and budgets.
What Makes a Good Internal Auditor: Creativity, Flexibility, Credibility and Rapport (12 min, ₹49 / $0.49): Thinking beyond the checklist, flexibility with different clients, working under pressure and setting priorities, establishing credibility, embracing feedback, understanding client concerns, building rapport, common sense and grasping business processes quickly.
How corporate governance evolved, lessons from major scandals, the board and the audit committee, and how internal audit supports governance.
Whole module: ₹196 / $1.96 (20% off, 30 days).
How Authority Flows in a Company: Shareholders, the Board and Delegation (9 min, ₹49 / $0.49): How shareholders appoint the board of directors, what the board does on their behalf (the ship and captain analogy), and the hierarchy of delegation and reporting from the board to managers and supervisors.
What Corporate Governance Really Means and Why Ethics Sit at Its Heart (10 min, ₹49 / $0.49): The meaning and principles of corporate governance (transparency, accountability, compliance, disclosure), how corporate failures such as Enron and Theranos shaped it, and how ethics leads to good governance.
How Corporate Governance Works in Practice: The Board and Its Committees (13 min, ₹49 / $0.49): The responsibilities of the board and of individual directors, executive, non-executive and independent directors, the committees of the board, and how the audit committee works with internal audit.
How to Work with the Audit Committee (12 min, ₹49 / $0.49): What an audit committee is, who sits on it and how often it meets, its role, and how the internal auditor reports to and works with it.
How External Audit and Internal Audit Work Together (14 min, ₹49 / $0.49): What the external auditor examines in the internal audit function, how the two exchange information, when the external auditor can rely on internal audit's work, and the challenges of collaboration.
How Internal Audit Strengthens Corporate Governance; Module 2 Summary (17 min, Free): What internal audit reviews in corporate governance, the link between risk and control, where internal audit fits in the governance structure and the hierarchy of delegation and reporting, and a summary of Module 2.
Module 3: Risk Management
Risk, enterprise risk management, identifying and assessing risks, responses to risk and the risk and control matrix.
Whole module: ₹634 / $6.34 (20% off, 30 days).
What Is Risk? Understanding Risk Through Business Objectives (7 min, ₹99 / $0.99): Risk defined in a business context, its link to objectives and strategy, upside and downside risk, and where risk is positioned in an organisation, with a packaging company example.
How Enterprise Risk Management Works: Real Examples, Step by Step (13 min, ₹99 / $0.99): What enterprise risk management (ERM) is, corporate examples of risk affecting business (a tea group, banks and subprime lending), the ERM workflow from objectives to monitoring, and the steps in ERM.
How to Identify Risks: Methods and a Practical Exercise (10 min, ₹99 / $0.99): How risks are identified: theoretical models, data analytics, workshops, interviews and penetration testing, why process owners identify risks best, and an exercise on the risks of a business trip to make a presentation.
The Types of Business Risk Every Auditor Should Know (8 min, ₹99 / $0.99): The main categories of business risk with examples: strategic, compliance, operational, financial (interest rate, currency, liquidity), counterparty and regulatory risk, including the Vodafone retrospective tax case.
How to Assess Risk: Impact, Likelihood and the Heat Map (6 min, ₹99 / $0.99): What risk assessment is, scoring impact and likelihood on a 1–5 scale, and plotting risks on a heat map to decide which need action, with a warehouse fire example.
How to Conduct a Risk Assessment and Prepare a Risk Register (10 min, ₹99 / $0.99): The step-by-step risk assessment: source of risk, value at risk, likelihood and consequences, and how the result is recorded in a risk register with exposure scores, mitigation plans and residual ratings.
How to Link Risks to Controls: The Risk and Control Matrix (RCM) (12 min, ₹99 / $0.99): What a control is, then the risk and control matrix: what it lists, why risks are rated, how it is built from the risk register, and a worked RCM example with manual and automated, preventive and detective controls.
What internal control is, the COSO framework and its 17 principles, types of controls, and how controls are tested and evaluated.
Whole module: ₹1,105 / $11.05 (20% off, 30 days).
What Is Internal Control? Its Purpose and the Cost-Benefit Golden Rule (13 min, ₹49 / $0.49): Why internal control sits at the centre of internal audit. The golden rule that a control must never cost more than the benefit it brings. The five things internal control protects: reliable financial statements, efficient and effective operations, safe assets, compliance with laws and policies, and achieving objectives, each with practical examples.
Internal Controls in Everyday Business: Segregation of Duties, Approvals, Access and Reconciliations (20 min, ₹99 / $0.99): Real cases where missing segregation of duties allowed teeming and lading and fake purchase requisitions. Physical safeguards such as locks and CCTV. Policies and procedures as the internal benchmark, and why a control is always a step inside a process. Delegation of authority and approval limits, passwords, user rights and access logs, the maker-checker principle, bank and party reconciliations, third-party confirmations and supervision, with day-to-day examples from audits.
The COSO Framework Made Simple: The Cube, Three Objectives and Five Components (13 min, ₹49 / $0.49): Who COSO is and why its framework is used worldwide. The COSO cube: the three objectives (operations, reporting, compliance), the five components (control environment, risk assessment, control activities, information and communication, monitoring) and the levels of an organisation.
COSO in Action: How a Retailer Prevents Fraud (6 min, ₹49 / $0.49): A worked case of a retail chain fighting inventory fraud, mapped to all five COSO components. Then what entity, division, operating-unit and function-level controls look like.
The Five COSO Components Explained in Depth (18 min, ₹99 / $0.99): Tone at the top, culture and leadership, and the four marks of a strong control environment. Why the auditor must read the control environment first. Risk assessment as management's responsibility and the auditor's role. Control activities and the main ways to classify them. The four principles of information and communication. Ongoing monitoring, separate evaluations, reporting and corrective action, and responding to change, including where internal audit fits.
COSO Principles 1-3 Explained: Integrity, Board Oversight and Organisation Structure (13 min, ₹49 / $0.49): How the 17 principles and 81 points of focus guide control testing. Principle 1 (integrity and ethical values, Enron), Principle 2 (independent board oversight, Wells Fargo) and Principle 3 (structure, reporting lines and authority).
COSO Principles 4-5 Explained: Competence and Accountability (8 min, ₹49 / $0.49): Principle 4 (attracting, developing and retaining competent people, with Google as the good example and Uber as the failure) and Principle 5 (holding people accountable, with Wells Fargo and ADT).
COSO Principles 6-7 Explained: Clear Objectives and Identifying Risks (9 min, ₹49 / $0.49): Principle 6 (objectives clear enough to identify risks, with the Volkswagen emissions case) and Principle 7 (identifying and analysing risks, with airlines during COVID-19 and the Boeing 737 MAX).
COSO Principles 8-9 Explained: Fraud Risk and Managing Change (7 min, ₹49 / $0.49): Principle 8 (considering the potential for fraud and the fraud triangle, with American Express and Novartis) and Principle 9 (assessing changes that affect controls, with the Equifax data breach).
COSO Principles 10-12 Explained: Control Activities, IT General Controls and Policies (13 min, ₹49 / $0.49): Principle 10 (selecting control activities, including segregation of duties), Principle 11 (IT general controls: infrastructure, security, change management, with the Target data breach) and Principle 12 (deploying controls through policies, with the Walmart Mexico bribery case).
COSO Principles 13-15 Explained: Quality Information and Communication (11 min, ₹49 / $0.49): Principle 13 (relevant, quality information), Principle 14 (internal communication, with Rio Tinto) and Principle 15 (communicating with external parties, with the General Motors ignition-switch case).
COSO Principles 16-17 Explained: Monitoring and Reporting Deficiencies (9 min, ₹49 / $0.49): Principle 16 (ongoing and separate evaluations, with Boeing and Toshiba) and Principle 17 (reporting deficiencies to those who must act, with Tyco), and why both are core internal audit work.
General vs Application and Manual vs Automated Controls: Know the Difference (13 min, ₹99 / $0.99): Organisation-wide general controls versus controls inside a specific application or process. Manual versus automated controls, their strengths and weaknesses, and the cost-benefit test for automating a control.
How to Test Controls (1): Test of Design (12 min, ₹149 / $1.49): The two tests of a control. How to test design, with examples of a missing control and of a control that exists but cannot achieve its objective (visitor register, delivery challans, three-quote rule).
How to Test Controls (2): Test of Operating Effectiveness (7 min, ₹99 / $0.99): Gathering evidence that a control worked across the review period, the authority and competence of the person performing it, persuasive evidence, and how to conclude that a control is deficient.
Module 4 Recap: Internal Control in Four Minutes (4 min, Free): A short recap of the whole module: what internal control is, the COSO framework, the classifications of controls and how controls are evaluated.
Module 5: Planning and Executing an Internal Audit
Understanding the client, planning, process walkthroughs, the risk and control matrix, information gathering, sampling, testing and fieldwork.
Whole module: ₹1,818 / $18.18 (20% off, 30 days).
How to Define the Scope of an Internal Audit (13 min, ₹99 / $0.99): Before an audit starts: what the scope of work covers, aligning audit objectives with the department's objectives, auditable entities, coverage, reporting structure, deliverables and exclusions.
How to Understand the Client's Business Before You Audit (14 min, ₹99 / $0.99): An illustration of coverage in purchase and sales audits, then what to study about the client: organisation and ownership structure, industry and regulatory environment, applicable laws, products and services, key business processes, financial performance and control environment.
Case Study: Writing a Client Understanding Document for a Fibre Manufacturer (7 min, ₹99 / $0.99): A worked example for the fibre division of ABC Industries: overview, industry position, organisation structure, regulations, key applications, key people, communication and review protocol, audit areas, departments, terminology and audit committee members.
How to Use Previous Audit Reports and Key Client Statistics (10 min, Free): What to learn from previous internal audit reports and working papers (tests performed, results, repeat issues, corrective actions) and which key statistics to gather before the audit: revenue, inventory, customers, vendors and employees.
How to Plan and Schedule an Internal Audit (12 min, ₹49 / $0.49): Listing the audit areas, setting the time frame and schedule, allocating resources and roles, communicating with the client before the audit, commencing fieldwork, and handling common constraints such as unavailable process owners.
Planning a Procurement Audit Day by Day: A Worked Illustration (11 min, ₹49 / $0.49): A worked plan for a procurement audit: objectives drawn from the department's objectives, scope, the key risks and controls, team allocation and a day-by-day schedule from kick-off to the draft report.
How to Write the Kick-off Email That Opens an Audit (6 min, Free): A sample email opening a procurement audit: what to say about objectives and scope, the information requested and timelines, how observations will be discussed, and asking for a single coordinator.
What Is a Process Walkthrough? Finding Risks, Controls and Weaknesses (7 min, ₹49 / $0.49): The purpose of a process walkthrough: understanding how the department works, identifying key risks and controls, spotting weaknesses in design, and deciding where extra testing is needed, with procurement examples.
How to Conduct a Process Walkthrough and Write the Walkthrough Report (8 min, ₹99 / $0.99): The steps of a walkthrough: interviewing process owners at each level, reading policies, studying expenditure heads, visualising the process to find gaps, comparing with better practice, and summarising it in a walkthrough report.
The Walkthrough Question Checklist: What to Ask (13 min, ₹99 / $0.99): The questions to ask during a walkthrough: purpose of the process, people and approvals, step-by-step flow, exceptions, records and documents, systems, monitoring and reports, and compliance requirements, with procurement and export examples.
How to Win the Auditee's Trust in an Area That Is New to You (8 min, ₹49 / $0.49): Why auditees may doubt an auditor who is new to their area, and how to handle it: do your homework, ask open-ended questions, use a local expert, confirm your understanding back to the process owner, and put in the hard work.
How to Document a Walkthrough: Narratives and Process Flowcharts (9 min, ₹99 / $0.99): What a completed walkthrough should produce, then two examples: a descriptive narrative of an airline's agency sales process and a flowchart of invoice verification and payment.
How to Prepare a Risk and Control Matrix (RCM): An Accounts Payable Example (11 min, ₹149 / $1.49): Why the RCM is the backbone of audit execution, how it is built from the process walkthrough, and its columns explained row by row with an accounts payable example: process, sub-process, risk description and rating, and control description.
How to Describe Controls in the RCM: Method, Type, Frequency and Test Procedure (8 min, ₹99 / $0.99): The control attributes recorded in the RCM: manual or automated, preventive or detective, criticality, assertions, frequency and the audit procedure to test each control, with tips on writing clear risk and control descriptions.
Exercise: Build an RCM for Cash Transactions (6 min, ₹49 / $0.49): A joint exercise: prepare a risk and control matrix for cash accounting, cash disbursement and the cash imprest, then compare your answer with the trainers' version.
How to Update the RCM During the Audit: Deviations and Residual Risk (12 min, ₹49 / $0.49): Recording what testing finds: population and sample, deviation percentage, control effectiveness rating, weighted control scores, residual risk rating, control status (effective, not effective, design gap) and linking evidence.
Worked Example: How to Evaluate Procurement Controls with the RCM (12 min, ₹99 / $0.99): A full worked example of testing procurement controls (authority matrix with value limits and purchase booking rights): data population, sample, deviations, effectiveness rating, test score and the conclusion recorded in the working papers.
What Makes Audit Evidence Good Enough? Sufficiency and Reasonable Assurance (11 min, ₹49 / $0.49): When evidence is sufficient, how system controls change sample sizes, spreading samples across the period, reasonable versus absolute assurance, and how the technique, independence, sophistication and source of information affect its strength.
How to Do Stratified Sampling in Excel, Step by Step (7 min, ₹99 / $0.99): The most widely used sampling method, demonstrated in Excel with pivot tables: grouping a customer population by customer, document date and amount, choosing samples from each group, and when random or systematic sampling is enough.
Non-Probability Sampling and the Sampling Steps at a Glance (5 min, ₹49 / $0.49): Judgmental and convenience sampling, when they are acceptable and their limits, then a step-by-step summary of how to sample: define the population, consider risk, size the sample, select independently, verify completeness and evaluate the results.
The Auditor's Toolkit: Testing and Analysis Techniques (8 min, ₹99 / $0.99): An overview of the testing and analysis techniques: test of effectiveness, ratio analysis, trend analysis, regression and correlation, comparisons, reconciliations, and internal and external benchmarking.
How to Test with Ratios, Trends and Correlation: Worked Examples (14 min, ₹99 / $0.99): Worked examples: testing an inventory control, reasonableness tests on rent and revenue per employee, inventory turnover and other ratios, trend analysis, correlation, and budget-versus-actual comparison.
How to Use Reconciliations and Benchmarking: Worked Examples (7 min, ₹49 / $0.49): Analysing relationships between data (marketing spend and web traffic), bank reconciliation, internal benchmarking of raw-material consumption, and external benchmarking of revenue per employee.
Case Study: How to Analyse a Yarn Distributor with Ratios and Trends (11 min, ₹49 / $0.49): The techniques applied to a real yarn distributor: freight rate per kg, receivable and inventory days against targets, current and quick ratios, gross profit trend, and product and customer profitability.
Ten Golden Rules of Fieldwork (1): Controls, Objectivity and Evidence (11 min, ₹99 / $0.99): The first rules for executing an internal audit: focus on the internal controls and areas of potential risk, stay objective with intimidating auditees, document processes, back every finding with evidence, and watch for conflicts of interest.
Ten Golden Rules of Fieldwork (2): Flexibility, Timelines, Queries and Review (9 min, ₹99 / $0.99): The remaining rules: adapting when things do not go as planned while keeping to the audit objectives, managing time and escalating extensions early, raising audit queries with confidence, and getting work reviewed before reporting.
How to Discuss Audit Queries with the Auditee; Module 5 Summary (14 min, ₹149 / $1.49): How to prepare for and run the query discussion meeting: purpose, evidence, listening and follow-up questions, handling disagreement and escalation, agreeing action points, and a summary of Module 5.
Module 6: Internal Audit Documentation
Working papers and audit documentation.
Whole module: ₹238 / $2.38 (20% off, 30 days).
Work Not Documented Is Work Not Done: Why Working Papers Matter (10 min, ₹99 / $0.99): What working papers are and why they matter: evidence for every conclusion, keeping base data untouched, communication within the team and with the auditee, meeting audit standards, defending your work and helping the next auditor.
How to Structure a Working Paper File: A Practical Example (10 min, ₹99 / $0.99): A recommended folder structure for working papers, walked through with a real audit file: planning documents, report and output, data and analysis, working sheets, correspondence and reference material.
What to Document and When; Module 6 Summary (9 min, ₹99 / $0.99): The documents every audit file must contain, then the moments that should trigger documentation at once (downloading a report, a physical inspection, a verbal response, a change to the plan, sampling, testing, concluding on a finding), and a summary of Module 6.
Module 7: Audit Reporting and Closing
Preparing the audit report, framing observations and concluding an internal audit.
Whole module: ₹1,148 / $11.48 (20% off, 30 days).
How to Write an Audit Report That Management Acts On (15 min, ₹99 / $0.99): Why the report is the most important output of an audit, the qualities of a good report (accurate, objective, clear, concise, constructive, complete, timely), writing for different readers, and moving from transaction issues to the underlying control and policy issues.
How to Structure an Audit Report and Write the Executive Summary (9 min, ₹49 / $0.49): What an internal audit report contains, the standard structure of each observation (title, background, observation, root cause, risk, recommendation, management response), and how to write a short executive summary with the key highlights.
Report-Writing Mistakes to Avoid, and Tips That Work (9 min, ₹49 / $0.49): Mistakes young auditors make (ignoring contrary evidence, reporting without evidence, vague titles, long reports, unexplained jargon and acronyms, impractical recommendations) and tips for writing reports management will act on.
How to Frame an Observation (1): The Title and the Criteria (10 min, ₹99 / $0.99): How to write an observation title that says what the problem is, and the background or evaluation criteria section: the policy, procedure or regulation the finding is measured against, with tips and examples.
How to Frame an Observation (2): Writing the Observation Itself (5 min, ₹49 / $0.49): Describing the actual condition found: facts, numbers and percentages, objective language, and a clearly written accounts payable example on invoices not matched to purchase orders.
How to Frame an Observation (3): Annexures, Tables and Charts (10 min, ₹49 / $0.49): Using annexures as evidence: numbering and cross-referencing, labelling, ordering by impact, presenting tables and charts clearly, and checking the data for completeness and errors, with sample annexures.
How to Find the Root Cause: 5 Whys, Fishbone and Pareto (14 min, ₹149 / $1.49): What root cause analysis is, common root causes, best practices for documenting them with evidence, and three techniques with examples: the 5 Whys, the fishbone diagram (an inventory management case) and Pareto analysis.
How to Describe the Risk in an Observation (7 min, ₹99 / $0.99): How to describe the risk and its impact in an observation: types of risk, using data and history to show likelihood, matching the risk rating to the impact, and an example on non-compliance with regulatory and contractual requirements.
How to Write Practical Recommendations (7 min, ₹99 / $0.99): Writing recommendations that address the root cause: specific, practical and cost-effective, agreed with stakeholders, with owners and timelines, and an example from an excess-payment observation.
One Complete Audit Observation, Start to Finish (7 min, ₹149 / $1.49): A full example of an observation on sales orders processed without approval: title, background, observation, annexure, root cause, risk impact and recommendation, put together.
How to Prepare for the Report Discussion and Build Your Confidence (11 min, ₹99 / $0.99): Why the closing discussion matters, how to prepare evidence and understand the scope before the meeting, handling assertive or aggressive auditees, and practical tips for building confidence, such as thorough preparation and rehearsing.
How to Present Findings: Stick to the Facts and Keep the Room Engaged (9 min, ₹99 / $0.99): Presenting findings without emotion, staying calm under criticism, escalating unresolved disagreements, keeping the audience engaged, being visible and collaborative, and why management responses complete the report.
Negotiation and Conflict Resolution Skills for Auditors (14 min, ₹149 / $1.49): Why negotiation skills matter when concluding an audit, knowing the business and industry (a diamond company example), when to concede and when to hold firm, resolving conflicts quickly and positively, and the five conflict-handling styles.
How to Obtain Management Responses and Action Plans (11 min, ₹99 / $0.99): Issuing the draft report on time, following up, reviewing management's responses, discussing disagreements, making sure actions address the root cause, and fostering open communication on timelines and responsibilities.
How to Use RACI and SMART Action Plans, and Publish the Report; Module 7 Summary (7 min, ₹99 / $0.99): Assigning actions with the RACI matrix (with a purchase example), writing SMART action plans and target dates, the components of auditee responses, publishing the final report with care for sensitive information, and a summary of Module 7.
Module 8: Follow-up
Following up on the implementation of action plans.
Whole module: ₹79 / $0.79 (20% off, 30 days).
How to Conduct a Follow-up Review, Step by Step (11 min, ₹99 / $0.99): Why an audit is not complete without a follow-up, then the steps: plan the follow-up from the action tracker, obtain status from the auditee, assess whether corrective actions are adequate, verify implementation with enough samples, and communicate the results.
Learn Internal Audit is run by SKYBOT Technology LLP. The founders, Amit Salla and Zehra Maccawala, are partners at ZMAS and Associates, a Chartered Accountancy firm specialising in internal audit.