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Internal audit professional apprenticeship

Who is this apprenticeship for?

Internal audit professionals going through this apprenticeship are typically: 

  • experts in risk management, internal audit, governance and control
  • highly competent internal auditors
  • part of an audit team, potentially managing other internal audit professionals or practitioners
  • reporting into the internal audit manager or head of internal audit

What does the internal audit professional (level 7) journey look like?

As the infographic below demonstrates, there are several steps that a level 7 apprentice must complete on their journey to certification.

*Click image to enlarge infographic


Responsibilities

The work of an internal audit professional apprentice typically includes managing audit engagements, including:

  • planning engagements, supervising and checking the quality of engagements; communicating results to senior stakeholders; discussing and agreeing remedial actions; and monitoring engagement outcomes
  • critically evaluating the inherent risk and control implications of different business processes; understanding the key risks that may jeopardise the organisation’s strategy and objectives, and developing and delivering a risk-based audit programme to help the organisation succeed
  • developing stakeholder relationships and acting as an independent assurer, demonstrating a commercial awareness and critically evaluating the external macro environment to identify the short and long term impact of this on the organisation in order to provide a view of the internal risk and control landscape
  • using this information to influence senior stakeholders and shape the audit plan
  • lead and manage projects and investigations as required by senior stakeholders, which add value and informs change to the internal audit function and wider organisation.

Level

This is a level 7 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 7) 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


Duration

The length of this apprenticeship should typically be 36–42 months depending on prior qualifications and relevant work experience.


Professional registration links

As part of the programme, apprentices will be required to complete the:

  • Certified Internal Auditor (CIA) 
  • Three case study exams that lead to Chartered Internal Auditor status (CMIIA) 

The apprentice will apply for membership of the Chartered IIA at the outset of the apprenticeship. On completion of the apprenticeship and the above professional designations, the apprentice will be awarded Chartered Internal Auditor status (CMIIA).


Key documents

Internal audit professional apprenticeship standard

Internal audit professional assessment plan 

Register of apprenticeship training providers