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Internal Audit Practitioner Apprenticeship Level 4

Internal Audit departments provide an independent, objective assurance and consulting activity to add value and improve an organisation's operations. Internal Audit helps an organisation fulfil its objectives by bringing a structured, disciplined approach to evaluate and improve the effectiveness of risk management, control and governance processes.

Internal Audit Practitioners will typically work as part of the Internal Audit team, working on all aspects of the team’s day to day tasks and responsibilities including data gathering, preparing ‘walk-throughs’ and carrying out Audit tests.

Level: 4
Qualification gained: IIA and CIA

Contact the team
1. Standards to be met
2. Length of apprenticeship
3. Qualification
4. Entry requirements
5. End point assessment
6. Progression
7. Funding

Standards to be met

The Apprenticeship standard details the essential Knowledge, Skills and Behaviours that somebody would need to demonstrate to be successful in this job role, this includes, Building Relationships, Data Analysis and Communication. Apprentices will need to show they are competent in all the areas detailed in the standard when they take End Point Assessment (see below).

The Knowledge areas of the standard will typically be covered through completion of the qualification. Skills and Behaviours are developed through workshops, e-learning, workplace training and practical experience provided ‘on-the-job’.


  • Commercial awareness keyboard_arrow_up keyboard_arrow_down

    The apprentice understands the internal and external environment of the organisation being audited.

  • Corporate governance and risk management keyboard_arrow_up keyboard_arrow_down

    The apprentice can demonstrate an awareness of the characteristics of good corporate governance and risk management.

    They are able to assess the contribution they make to their organisation’s effectiveness and assurance.

    They are able to work with Internal Audit Professionals in the audit of more complex topics.

  • Organisational business processes keyboard_arrow_up keyboard_arrow_down

    The apprentice understands their organisation’s strategy and success measures, and is aware of how their role contributes to them.

    They understand the risk and control implications of different organisational structures, business processes and IT Systems, and how these relate to specific audit work.

    They know where to find internal policies, processes and standards relevant to the business area being audited, and which external regulation or legislation might impact the organisation.

  • Risk and control, audit methodology keyboard_arrow_up keyboard_arrow_down

    The apprentice knows the different types of controls, management control techniques, and internal control framework characteristics, International Standards Organisation (ISO), Control Objectives for Information and Related Technologies (COBIT)) used within their organisation and industry.

    They have an understanding of how to apply internal auditing methodologies and standards throughout all stages of an internal audit assignment.

    They contribute to changes/updates to the Internal Audit manual based on internal audits undertaken and on an appreciation of what is and isn’t working for the organisation.


  • Building relationships keyboard_arrow_up keyboard_arrow_down

    The apprentice builds sustainable relationships with colleagues and stakeholders on an audit by audit basis.

    They are able to manage two way communications with the business being audited to inform them of the audit plan, support any plan changes, and help Internal Audit’s understanding of the risk profile of their business.

  • Communication keyboard_arrow_up keyboard_arrow_down

    The apprentice can communicate clearly and succinctly, both verbally and in writing.

    They can adapt their communication style to suit different situations.

    They promote open communication and demonstrate the ability to apply appropriate interview techniques during delivery of their audit work and effectively articulating findings to Internal Audit Professionals.

    They effectively contribute to meetings.

  • Collaboration keyboard_arrow_up keyboard_arrow_down

    The apprentice will collaborate with colleagues to gain understanding and insights to inform audits and gather data to deliver results.

    They will be team players at all times.

  • Data analysis keyboard_arrow_up keyboard_arrow_down

    The apprentice, with guidance, can select and use tools and techniques to obtain the relevant data and information for audit assignments.

    They can document their work using the organisation’s audit systems.


  • Ethics and integrity keyboard_arrow_up keyboard_arrow_down

    The apprentice acts with integrity to their profession and the ethical code of conduct of their organisation.

    They can demonstrate organisational values in their work.

    They demonstrate confidentiality, independence and objectivity.

  • Add value. Continuous improvement. keyboard_arrow_up keyboard_arrow_down

    The apprentice adds value to the organisation and the department they are auditing by sharing any issues they have identified during the course of their work, with their line manager.

    They will support the continuous improvement of the risk and control environment of the organisation/business being audited by suggesting new ideas.

  • Professional development keyboard_arrow_up keyboard_arrow_down

    The apprentice takes responsibility for their own development by seeking out opportunities to learn and grow.

  • Proactive and adaptable keyboard_arrow_up keyboard_arrow_down

    The apprentice demonstrates drive and enthusiasm to get the job done.

    They have an open mind in all their work.

    They are able to adapt to changing circumstances.

  • Professional scepticism keyboard_arrow_up keyboard_arrow_down

    The apprentice demonstrates a questioning mind and is alert to conditions that may indicate incorrect information due to error or fraud.

    They can speak out courageously in their own organisation.

Length of Apprenticeship

The End Point Assessment cannot be taken until the apprentice has been on programme for at least 12 months. This Level 4 Apprenticeship will typically take around 18-24 months to complete, in order for apprentices to have time to complete all the professional qualifications, create their portfolio and complete the professional discussion.


Apprentices will complete two qualifications as part of this programme:

  • IIA (Chartered Institute of Internal Auditors) Certificate in Internal Audit and Business Risk
  • Internal Audit Practitioner

The Certificate in Internal Audit and Business Risk is a practical, accredited, modular course that provides a thorough grounding in the practice and principles of audit, governance, risk and assurance. Learners will complete four individual awards each covering a key area of internal audit. Each award requires about 30 hours of learning through reading, reflection, two day interactive workshop attendance and completion of a personal development log.

The Internal Audit Practitioner designation has been designed to support new internal auditors as they take their first step toward becoming professionally qualified. To prepare apprentices for the exam they will attend an eight week comprehensive programmewith blended learning solution, incorporating social learning, tutor support and online virtual classes.

To pass the Internal Audit Practitioner exam, you need to sit one two-hour multiple choice exam. The exam can be undertaken at one of over 100 Pearson Vue centres in the UK and Ireland, or can be done online.

Please note that learning for both qualifications will be provided by IIA.

Entry requirements

Individual employers will set the selection criteria for their Apprenticeship, but most apprentices are expected to have A Levels or equivalent qualifications or experience.

End Point Assessment

Every Apprenticeship includes an End Point Assessment (EPA), assessed by an independent End Point Assessment Organisation (EPAO). The apprentice will take their EPA at the end of their programme where they will demonstrate they are competent in the role that they have developed in.

This Apprenticeship Standard End Point Assessment will include:

Case study

The case study scenario assessment is a 3 hour written exam designed to test the apprentice’s Knowledge, Skills & Behaviours as defined within the standard. Through a series of scenario-based questions, apprentices will be tested on their knowledge and application of the Audit lifecycle.

Professional discussion based on CPE journal*

The CPE Journal* contains work-based evidence that has been built up progressively through the Apprenticeship and will illustrate the application of the Knowledge, Skills and Behaviours within the Standard. It will draw on the training log created by the apprentice, showing how they have applied what they have learned and will also include examples of real work evidence.

*Please note the CPE Journal will not be graded and will form the basis of the professional discussion.


On completion of the Level 4 Apprenticeship, learners can progress onto further Degree and Masters Level Apprenticeships in the Accountancy, Audit or Financial Services space for example, Internal Audit Professional or Accountancy/Taxation Professional.


This Level 4 Apprenticeship has been placed in the £9000 funding cap.

For non or marginal Levy payers (where you have overspent your Levy fund), 95% of the cost of the Apprenticeship will be funded by the government meaning you will only have to pay 5% of the agreed price. Please contact us for more information on the Levy and funding.

IIA membership is payable by the Employer. Registration fees and exam costs are included in the levy.

Contact the team keyboard_arrow_up keyboard_arrow_down