ACCA Applied Skills

Internal Audit Function

Step into the role of an Audit Manager. Master the strategic, operational, and quality-driven aspects of leading a modern internal audit function.

Module Overview

What is the IA Function Module?

The Internal Audit Function module is designed for those transitioning into leadership roles within audit. It bridges the gap between conducting individual audits and managing the entire department, covering critical operational tasks like budgeting, recruitment, and balancing assurance work with value-added advisory roles.

A core focus of this module is the strategic lifecycle: planning the audit function, ensuring quality through rigorous internal and external reviews, and monitoring the impact of findings. You will learn how to communicate effectively with corporate boards and hold management accountable for the resolution of identified risks.

Core Competencies

  • Leadership: Managing budgets, staff, and strategy.
  • Quality: Setting up robust assurance frameworks.
  • Results: Driving management action and verification.
Curriculum Matrix

What You Will Study

1. Internal Audit Operations (25%)

Managing departmental budgets and operational costs

Strategic staff recruitment and talent management

Balancing advisory services with traditional assurance roles

Optimizing departmental resource utilization

2. Internal Audit Strategy (15%)

Formulating long-term risk-based strategic plans

Aligning audit objectives with organizational goals

Presenting audit strategy to the corporate board

Dynamic updates to audit plans based on risk changes

3. Quality Assurance (15%)

Establishing internal quality assurance mechanisms

Coordinating external quality assurance reviews

Benchmarking audit performance against professional standards

Continuous improvement of audit processes

4. Results & Monitoring (45%)

Synthesizing and communicating final audit reports

Managing stakeholder engagement and expectations

Verifying implementation of management corrective actions

Tracking long-term resolution of audit findings

EXAM METRICS

Structure & Parameters

Official Module CodeACCA IAF
Exam Tier LevelApplied Skills Level
Exam DeliveryComputer Based Exam (CBE)
Allotted Duration3 Hours
Total Scaling Marks100 Marks Available
Minimum Passing Bar50% Required
FormatCase Study & Professional Scenarios
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