The Internal Audit Function – Purpose and Establishing the Function (Text Based)

Field: Auditing | Delivery Method: Self-Study | CPE Hours: 2.0

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The Internal Audit Function – Purpose and Establishing the Function


The Institute of Internal Auditors is recognized as the authority that establishes the guidelines and standards for the internal audit profession. This organization has made significant advancements over the past decade with development of the International Professional Practices Framework. The framework guides auditors in utilizing a structure methodology when performing internal audit evaluations.

As the world has rapidly evolved over the past several years, internal auditors have been called on to provide a wide array of services. Yet, management often does not understand the full breadth of the IIA Standards and protocols auditors should follow when performing both Assurance services and Consulting services.

This set of courses on “The Internal Audit Function” was developed by Lynn Fountain, CPA, CGMA, CRMA, MBA, cPIA and past Chief Audit Executive. Lynn authored the book Leading the Internal Audit Function which was released by Taylor & Francis in 2017. In the book she outlines not only the Standards and expectations for internal auditors but the many challenges individuals in the profession face when trying to execute their duties.

This text base course will be provided in 6 sections, the first of which is the Course on Internal Audits Purpose and Establishing the Function.

There will be specific courses on the Internal Audit Assurance and Performance Standards as well as courses that discuss the Internal Audit Code of Ethics, role in Risk Management and Governance and Managing the function


Field: Auditing
CPE: 2.0
Delivery Method: Self-Study
Format: Text


Your Instructor


Lynn Fountain
Lynn Fountain

Consultant, CPA, CGMA, CRMA, MBA, Past Chief Audit Executive

Business Consultant, Trainer, Author


Ms. Fountain has over 40 years of experience spanning public accounting, industry accounting and consulting. Sixteen years of that experience has been in the field of internal audit, risk managment and process improvement. She is well adept to assist your organization evaluate business strategy, perform risk assessments, establish a Sarbanes-Oxley process, synergizing internal audit processes or perform process improvement projects.


As a past corporate executive Lynn has a passion for working with professionals to enhance their processes and provide leading edge education. She has authored and delivered hundreds of training courses for accounting, finance and audit professionals. Her training is filled with not just theory but real world application.


Ms. Fountain has authored three technical publications:

-Leading the Internal Audit Function 

-Raise the Red Flag

-Ethics and the Internal Auditor's political dilemma


Lynn is a recognized leader in the internal audit profession as well as a recognized business professional.  


Ms. Fountain obtained her BSBA from Pittsburg State University and her MBA from Washburn University in Kansas. She has active, current CPA, CGMA, and CRMA credentials.


https://www.lynnfountain.net/


Course Curriculum


  The Internal Audit Function – Purpose and Establishing the Function
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