01 - Basics of Auditing: Foundations of Assurance and Governance скачать в хорошем качестве

01 - Basics of Auditing: Foundations of Assurance and Governance

Welcome to the foundation of the Auditing Masterclass 2026 — your complete guide to understanding Internal Audit, IT Audit, Risk-Based Auditing, and Governance the right way. Before diving into audit planning, fieldwork, reporting, and audit frameworks, every professional must first understand the fundamentals. This opening module builds the intellectual foundation that powers the entire audit lifecycle. In this session, you’ll learn: The origin and evolution of auditing What an audit truly is — beyond compliance and checklists The different types of audits (Financial, Operational, IT, Compliance, Forensic) Why organizations depend on audits in today’s risk-driven world The core objectives of auditing The principles of independence, objectivity, and evidence-based assurance Audit criteria — what auditors measure against The relationship between risk, controls, governance, and assurance Whether you’re: Preparing for CISA or other audit certifications Starting a career in Internal Audit or IT Audit Transitioning into Governance, Risk & Compliance (GRC) Or strengthening your professional audit knowledge This module sets the structure for everything that follows. Auditing is not about catching people. It is about protecting trust. It is about strengthening governance and internal controls. It is about ensuring organizations operate effectively, comply with laws and regulations, and are prepared for emerging risks. Master these foundations, and the rest of audit — risk assessment, audit planning, control testing, and reporting — will feel structured and logical. #InternalAudit #ITAudit #AuditFundamentals #RiskBasedAudit #GovernanceRiskCompliance #CISA #AuditTraining #CorporateGovernance