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Internal audit practitioner apprenticeship

Who is this apprenticeship for?

Internal audit practitioners going through this apprenticeship are typically: 

  • newly appointed to an internal audit role and involved in undertaking all aspects of internal audit engagements, or
  • existing internal audit staff who’d like to improve their knowledge and understanding of internal audit.

What does the internal audit practitioner (level 4) journey look like?

As the infographic below demonstrates, there are several steps that a level 4 apprentice must complete on their journey to certification.

*Click image to enlarge infographic


The work of an internal audit practitioner apprentice typically includes:

  • researching the activities being audited by spending time with the area of the organisation being audited; walking through how they operate a task/process; and reviewing policy, processes and standards related to the activity being audited
  • data gathering, analysis and interpretation through face-to-face, email and other forms of data gathering practises used in an organisation
  • documenting the business process and control environment through process mapping, e.g. flowcharting, and validating the process via a ‘walkthrough’
  • identifying and evaluating the associated governance, risks and controls through mapping against governance policy set out in an organisation, reviewing the documented internal risk process including any documented management controls in place as set out by the business
  • performing tests and analyse to evaluate the effectiveness of controls (i.e. do the controls protect the organisation against potential risks, as identified by the organisation, management or internal control functions)
  • identifying vulnerabilities and exposures
  • communicating the results of their audit work to audit management.


This is a level 4 apprenticeship.

Entry requirements

Individual employers will set the selection criteria for their apprenticeship, but, as a general rule, apprentices should be:

  • 16 or over
  • living in England
  • not in full-time education
  • have GCE A-Levels or equivalent.

End-point assessments (EPAs)

All internal audit practitioner (level 4) apprenticeships are subject to an end-point assessment (EPA), which must be completed prior to you achieving your apprenticeship.

Click here to find what an EPA is and how it applies to your apprenticeship


The length of this apprenticeship should typically be 18–24 months depending on prior qualifications and relevant work experience.

Professional registration links

The apprentice will apply for membership of the Chartered IIA at the outset of the apprenticeship. During the programme, apprentices will achieve the IIA Certificate in Internal Audit and Business Risk (IACert) and the Internal Audit Practitioner designation.

Key documents

Internal audit practitioner apprenticeship standard

Internal audit practitioner assessment plan

Register of apprenticeship training providers