Updated 2024 Global IIA Standards - Domain III 4.5 Credits
Governing the Internal Audit Function
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Oct 17, 11:30 AM
ET
How should the internal audit function be governed to ensure its independence and effectiveness? Domain III of the new 2024 Global Internal Audit Standards introduces fundamental changes, emphasizing the board’s responsibilities in authorizing and overseeing internal audits.
This CPE Course covers Domain III - Governing the Internal Audit Function, focusing on standards related to authorization by the board and independent positioning. Domain III introduces fundamental changes, marking the first time standards outlining the board's responsibilities, including authorizing the internal audit (IA) function, ensuring its independence, and overseeing the quality of the IA function and the chief audit executive (CAE).
Domain III offers the most dramatic change in the Global IA Standards. For the first time, standards for the IA profession will include direction and responsibilities for the board. Domain III outlines several standards for the board that:
Released on January 9, 2024, the new Global Internal Audit Standards emphasize conformance for quality performance and will become effective on January 9, 2025, replacing the 2017 version during a one-year transition period. This CPE Course explicitly explores Principle 8 – Overseen by the Board – and its four associated standards.
Join this CPE Course, and you will be equipped with a deep understanding of how to implement these standards to enhance governance and elevate the quality of your internal audit function.
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Lynn Fountain has over 39 years of experience spanning public accounting, corporate accounting and consulting. 20 years of her experience has been working in the areas of internal and external auditing and risk management. She is a subject matter expert in multiple fields including internal audit, ethics, fraud evaluations, Sarbanes-Oxley, enterprise risk management, governance, financial management and compliance. Lynn has held two Chief Audit Executive (CAE) positions for international companies. In one of her roles as CAE, she assisted in the investigation of a multi-million-dollar fraud scheme perpetrated by a vendor that spanned 7 years and implicated 20 employees. The fraud was formally investigation by the FBI and resulted in 5 indictments estimating a $13M fraud loss.
Ms. Fountain is currently engaged in her own consulting and training practice. She has successfully executed on several consulting assignments spanning areas of accounting, risk, ERM and internal audit. She is a highly sought-after trainer and international speaker and has produced hundreds of courses delivered through seminars, conferences and on-demand training. She is the author of three separate technical books.
Ms.
Fountain obtained her BSBA from Pittsburg State University and her MBA from
Washburn University in Kansas. She has her CPA, CGMA, CRMA credentials.
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We issue instant credit certificates, ensuring they are valid for presentation to governing bodies. Typically, we report IRS, CTEC, CFP, IDFP, IWI, VBOA Ethics credits within 7 days – the fastest in the industry.
MB
Great introduction to Domain 3 of the 2024 Red Book, and a nice overview of what's changed from the 2017 IIA Standards.
AB
Thoroughly engaging presentation and handouts.
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