Overview

This occupation is found in all organisations that require assurance of their governance, risk management, and internal control processes. Organisations that employ Internal Audit Technicians (IA Technicians) are mainly medium to large and may be found in the public, third, or private sectors. Accountancy and professional services firms employ internal auditors to perform audits on behalf of their clients. Organisations may also employ their own internal auditors to conduct in-house audits. In the public sector, an internal audit function will carry out in-house audits within structures such as central government departments, local authorities, regulators, and higher education providers.

The broad purpose of the occupation is to support internal auditors in providing an independent, objective assurance and consulting service. IA Technicians help internal auditors advise organisations on how to accomplish their objectives. They take a planned, disciplined approach to supporting the assessment and improvement of risk management, control, and governance processes. IA Technicians assess the effectiveness of various areas within the organisation, including risk management, compliance, human resources, customer services, assets, and finance functions. They must remain independent and objective while working alongside all areas of the organisation. IA Technicians undertake designated aspects of routine internal audit engagements, following assigned tasks from internal auditors. They may check records and procedures to ensure they are accurate and reliable. They also support engagement with stakeholders to understand the actions being audited and assist in assessing compliance and risk within governance frameworks.

In their daily work, an IA Technician interacts with an audit team of other internal auditors and support staff. They may be managed by the Internal Audit Professional (IAProf) or Head of Internal Audit. They may also interact with colleagues and peers outside the audit team when conducting or supporting audit engagements and feedback tasks. The internal audit team provides audit reports to senior managers, setting out findings. The IA Technician supports this task depending on the nature of the audit.

An employee in this occupation is responsible for their allocated personal workload. They receive work instructions from senior colleagues, such as internal auditors. Their work is managed and checked to ensure adherence to the International Standards for the Professional Practice of Internal Auditing and the guidance of the Chartered Institute of Internal Auditors (Chartered IIA).

Foundation Apprenticeship Assessment

Each assessment organisation is responsible for designing its own assessments in line with the apprenticeship standard. The Academy for Project Management has developed an assessment model that allows apprentices to demonstrate competence against the required assessment outcomes. Comprehensive guidance and resources are provided to support both apprentices and training providers.

The assessment for the Internal Audit Technician includes:

• A Professional Discussion

And the choice of a:

• Portfolio
• Presentation
• Question and Answer
• Project
• Report

The standard also includes Employability Skills and Behaviours (EBs), which must be demonstrated consistently by the apprentice throughout the programme. Employers are required to formally confirm this before completion.

Assessment Timing

Components of the assessment may be scheduled at appropriate points during the apprenticeship. The Academy for Project Management works closely with training providers to ensure assessments are timed effectively, allowing apprentices to demonstrate their skills and knowledge at key stages in their development.

Additional information on the apprenticeship standard and the assessment process can be viewed here.

Becoming a Centre

Training providers interested in delivering elements of the assessment internally can explore the Centre model with us. Guidance is available on how the model operates and the steps required to become an approved Centre. For more information, please contact administration@academy4pm.com