The Legal Regulatory and Societal module builds the foundational knowledge required to understand the legal, regulatory, governance, and societal environment within which Australian organisations operate. It explores the complex system of laws, regulations, standards and expectations that shape organisational behaviour, decision-making, accountability, and assurance activities.

Learners will examine how legal and regulatory frameworks intersect with ethics, professionalism, sustainability, risk management and the broader community, and how these factors influence the role and responsibilities of Internal Audit. This module is delivered through five microcredentials:

1. IPPF and Application of Topical Requirements Understanding the International Professional Practices Framework and applying current and emerging requirements to assurance activities.
2. Ethics and Professionalism in Assurance Exploring ethical obligations, organisational ethics, professional conduct and evaluating ethical culture.
3. Compliance and Regulation Covering the legal and regulatory environment, governance mandates, Internal Audit’s role, compliance mapping and assurance mapping.
4. ESG and Sustainability Examining environmental, social and governance expectations, sustainability trends, and implications for Internal Audit.
5. Governance, Risk Management and Control Frameworks

Understanding the structures and frameworks that guide governance, risk and controls assurance within organisations. Upon completion of all microcredentials, students gain a comprehensive understanding of the regulatory, ethical and societal context that underpins effective internal auditing in Australia

The unit, Ethics and Professionalism in Assurance,  is one of five in the building blocks of the Professional Certificate.

This module develops students’ understanding of the key organisational functions, systems and processes that underpin effective business operations. It equips learners with the knowledge needed to assess and provide assurance over financial management, technology environments, organisational behaviours, and broader operational functions that contribute to organisational value.

Students will explore foundational concepts in finance, information and communication technology (ICT), data analytics, and organisational operations to strengthen their capability across governance, risk and assurance activities.

OSP is delivered through six microcredentials, comprising core content and electives:

• Data Analytics (choose between PowerBI/SQL) Introduction to data concepts, analytical techniques, data integrity, and how Internal Audit uses data to drive insights and assurance.
• Essentials of Accounting and Finance Covering financial reporting, budgeting, management accounting, and analysis of financial statements to support assurance activities.
• Essentials of ICT Systems and Processes Overview of ICT governance, ICT risks, general and application controls, cybersecurity, ICT project assurance, and audit approaches.

Elective 1 – Specialisation Option

Elective 2 – Specialisation Option

 Elective 3 – Specialisation Option

This unit, Essentials of Accounting and Finance,  is one of six in the building blocks of the Professional Certificate.

This module develops students’ understanding of the key organisational functions, systems and processes that underpin effective business operations. It equips learners with the knowledge needed to assess and provide assurance over financial management, technology environments, organisational behaviours, and broader operational functions that contribute to organisational value.

Students will explore foundational concepts in finance, information and communication technology (ICT), data analytics, and organisational operations to strengthen their capability across governance, risk and assurance activities.

OSP is delivered through six microcredentials, comprising core content and electives:

• Data Analytics (choose between PowerBI/SQL) Introduction to data concepts, analytical techniques, data integrity, and how Internal Audit uses data to drive insights and assurance.
• Essentials of Accounting and Finance Covering financial reporting, budgeting, management accounting, and analysis of financial statements to support assurance activities.
• Essentials of ICT Systems and Processes Overview of ICT governance, ICT risks, general and application controls, cybersecurity, ICT project assurance, and audit approaches.

Elective 1 – Specialisation Option

Elective 2 – Specialisation Option

 Elective 3 – Specialisation Option

The unit, Management Accounting and Financial Statements for Internal Auditors, is one of specialised electives in the building blocks of the Professional Certificate.

This module is the fourth in the GradCertIA course. Completion of Modules 1, 2 and 3 is a pre-requisite for undertaking this Module.

Professional in Practice is the capstone program of the Graduate Certificate in Internal Auditing. As such, it aims to provide opportunities for candidates to demonstrate the application of knowledge and skills that will enable them to make high level, independent judgements in planning, conducting and evaluating an internal audit in accordance with the IPPF.

This module will cover the following major topics:
(a) Influence and communication
(b) Leadership and teamwork
(c) Conflict resolution.

This area of the online learning portal is for all student currently enrolled in the GradCertIA. 

Forum for those approved into the CIA Challenge Exam.

Effective Interviewing for Internal Auditors

Presented by IIA-Australia and KordaMentha