Internal Auditing - 2025 Review & 2026 Preview
Author: Robert K Minniti
| CPE Credit: |
2 hours for CPAs |
Internal auditors for companies, not-for-profits, and governments are facing new risks and areas of concern. From changing accounting standards, inflation, rising interest rates, workforce issues, regulatory issues, crime issues, supply chain issues, IT security and financial risk issues. What should internal auditors be doing to identify these issues within their organization? What are some best practices to include in their internal audit programs?
This course will discuss trends and issues internal auditors faced in 2025 and are facing in 2026 and beyond.
Publication Date: February 2026
Designed For
This course is appropriate for CPAs, CMAs, CIAs, CGMAs, CFEs, MAFFs, internal auditors, external auditors, managers, audit committee members, and CFOs
Topics Covered
- Internal Auditing
- External Audits Versus Internal Audits
- IIA Cybersecurity Topical Requirement
- IIA Third-Party Topical Requirement
- IIA Organizational Behavior Topical Requirement
- Internal Audit Risks
Learning Objectives
- Identify trends in internal auditing
- Identify internal audit requirements
- Identify high risk areas of focus for internal auditors
- Identify the data analysis technique that is most frequently used by organizations to fight fraud
- Identify the type of payment fraud that had the most dollar losses in 2025
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Auditing (2 hours)
Program Prerequisites
None
Advance Preparation
None
