Principles of Internal Auditing Local Councils (PIALC)

Module One: Introduction to Internal Audit

This module introduces the role of the internal auditor and the relationship between the internal auditor and the council. It provides the legal framework and stresses the importance of independent internal audit.

Module Two: The Practitioners’ Guide

This module gives the background to the Practitioners’ Guide and its fundamental requirement as a document for both councils, council officers and internal auditors to rely upon.

Module Three: The AGAR

This module introduces the AGAR and the role of the internal auditor, the external auditor and the SAAA.

Module Four: General Governance

This module reviews the legislation and general governance that should be reviewed by internal auditors when conducting a comprehensive examination and test of a council’s practices.

Module Five: Finance

This module reviews the processes and procedures underpinning finance for local councils.

Module Six: Personnel

This module examines the legislation and best practices that should be reviewed by internal auditors when conducting a comprehensive examination and test of a council’s employment processes.

The course is compiled of six modules. Each module consists of several sections and pages of activities, questions and explanations. Your knowledge and understanding will be assessed after you have completed the e-learning content at the end of each module.