Apprenticeships in internal audit

Apprenticeship routes into the internal audit profession

Internal audit practitioner (level 4)

Internal audit professional (level 7)

Benefits for the employer

Benefits for the apprentice

Who's involved in delivering internal audit apprenticeships?

Further reading


Apprenticeship routes into the internal audit profession

Whether you are considering a career in internal audit, are new to the profession, or are an experienced practitioner already, there's an apprenticeship for you!

We've worked with a trailblazer group to develop two apprenticeships: internal audit practitioner (level 4) and internal audit professional (level 7). Both include IIA qualifications. 

Internal audit apprenticeships offer great opportunities for both practitioners and employers looking to build their teams.  


Internal audit practitioner (level 4)

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.

When you start your internal audit apprenticeship with your chosen training provider, you will need to register as a Chartered IIA member. During your apprenticeship, you’ll work towards two IIA qualifications: the IIA Certificate in Internal Audit and Business Risk and the CIA part 1 (Internal Audit Practitioner). 

Register for the IIA Certificate

Register onto the CIA part 1 (Internal Audit Practitioner)


Internal audit professional (level 7)

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

The level 7 apprenticeship includes the full CIA qualification, and leads directly to Chartered membership of the institute (CMIIA).

Register for the CIA

Register onto the Chartered qualification


Benefits for the employer

Apprenticeship levy perks

Feedback from heads of internal audit suggest that many don't know how to go about using the apprenticeship levy which was introduced by the government in April 2017.

All employers who have an annual pay bill of more than £3 million are required to contribute 0.5% of the bill towards the levy. Each employer receives an allowance of £15,000 to offset against their levy agreement. The money is deducted monthly by PAYE. Employers in England who pay the levy will be able to get out more than they pay in, through a 10% top-up to their online accounts.

For those employers who aren’t eligible for the levy, the government will co-fund 90% of the costs of an apprenticeship, leaving 10% for the employer to contribute.

A long-term investment

Apprenticeships benefit employers and individuals, and by boosting the skills of the workforce they help to improve economic productivity.

Offering an apprenticeship in internal audit is a long-term investment and gives you the opportunity to grow your own talent. Apprentices combine on-the-job training in your organisation with off-the-job learning, providing an effective way for you to develop your skills base.

Please get in touch with us if you want to find out more, we're here to help: apprenticeships@iia.org.uk


Benefits for the apprentice

The best of both worlds

An apprenticeship in internal audit is a real job with structured training which gives you the opportunity to work towards an IIA qualification. 

It helps you gain the skills and knowledge you need to succeed in internal audit. Getting into employment earlier means there’s lots of potential for you to progress in your career quickly. Plus, your employer picks up the cost of your training, so there is one less thing for you to worry about.

Hands-on training

An apprenticeship gives you fantastic experience in the working world and shows employers that you can ‘hit the ground running’. Hands-on training gives you a real chance to put your skills into practice and helps you to gain more confidence in a working environment.

Equal opportunities

As you are employed during your apprenticeship, you are entitled to a minimum wage and other statutory benefits (such as sick pay, holiday and maximum working hours) offered to employees. If an employer offers extra benefits to their employees (such as healthcare plans or childcare allowances), then they may also be offered to you too!


Who's involved in delivering internal audit apprenticeships?

The employer

The employer supports and develops the apprentice through an effect on-the-job and off-the-job training programme.

Registered training providers

The registered training provider delivers a credible, structured and timely assessment programme. There are currently independent training providers and one university approved to deliver the internal audit programmes. 

A registered end point assessment organisation

The registered end point assessment organisation will carry out robust assessment activities at the end of the apprenticeship training programme. The IIA are awaiting approval to become the EPAO for both internal audit apprenticeships. 


Further reading

Institute for Apprenticeships
What do apprenticeship levels mean?
About the apprenticeship levy

Read our technical blog: Apprenticeship levy - what does it mean for your business?