Today, internal audit is changing rapidly, as expectations on the internal audit functions are increasing, so does the role of the auditors are also changing. Internal audit needs to embrace the opportunities that this pandemic presents leading to the development of innovative value-added risk-based internal audit.

The new IIA changes – from the 3 lines of defence into a 3 lines model – is not just a change in semantics, but of real significance. Internal auditors can embrace and welcome these changes for positive impact of their businesses.

The programme takes delegates through the changes that are occurring and identify approaches that are likely to work in practice and the impact on the detailed audit work to be conducted