Sustainable Business Practices - businessexcellence.me
Internal Audit M02: GIAS 2024 Standards
Internal Audit M02: GIAS 2024 Standards is Module 2 of the 18-module Internal Audit Professional Series by Business Excellence — a professional presentation built natively on the IIA Global Internal Audit Standards (GIAS 2024), effective 9 January 2025.<br>This module explains the architecture of the new Standards and what conformance requires in practice: the move from the 2017 IPPF to a framework of 5 Domains and 15 Guiding Principles; the 52 Standards, each with explicit requirements, considerations for implementation, and examples of evidence of conformance; the named responsibilities of the board and senior management; and how functions assess as Conforms, Partially Conforms, or Does Not Conform.<br>Designed for internal auditors, audit managers, and Chief Audit Executives modernising their functions for the post-2024 environment — and a clear study companion for CIA candidates.<br>A professionally designed presentation with worked examples and knowledge-check questions. By Amer Morgan, CIA, CRMA, CFE.
Internal Audit M12: Fraud Auditing
Internal Audit M12: Fraud Auditing is Module 12 of the 18-module Internal Audit Professional Series by Business Excellence — a professional presentation fully aligned with the Global Internal Audit Standards (GIAS 2024).<br>This module covers the internal auditor's role in fraud detection and response. It works through the common fraud schemes; the fraud triangle of pressure, opportunity, and rationalisation; and the behavioural, transaction, and control red flags that tend to precede discovery. It shows how to turn routine testing into early detection, and how to handle a suspected fraud — documenting, corroborating, and escalating through the right channel — without overstepping the auditor's mandate.<br>Designed for internal auditors, audit managers, fraud examiners, and Chief Audit Executives, and useful for CFE and CIA candidates extending their coverage into higher-risk work.<br>A professionally designed presentation with worked examples and knowledge-check questions. By Amer Morgan, CIA, CRMA, CFE.
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