01 - Basics of Auditing: Foundations of Assurance and Governance

Описание: 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.

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