Diploma in Auditing and Internal Review

Specialist Diploma in Auditing and Internal Review

The Diploma in Auditing and Internal Review is designed for professionals working in the accounting and finance sector, who wish to build on their existing knowledge of auditing or for someone looking for an introduction to the subject. 

Note: Successful completion of the Diploma does not provide applicant with audit status.

Qualification Structure 

The Diploma is structured to develop a candidates understanding of the audit of individual limited companies in terms of the planning of audit work, the implementation of audit tests and the expression of opinion on the results.

The Diploma in Auditing is tested by a 3 hour closed-book online exam with an additional 15 minute reading period.

What will I learn?

On completion of the Diploma in Auditing and Internal Review you will:

  • Understand the nature and purpose of auditing.
  • Understand the regulatory framework governing the external audit of financial statements.
  • Comprehend the rights, duties and professional obligations of an auditor.
  • Know the process of planning an audit and the necessity for an appropriate audit programme taking into account audit evidence and audit risk (excluding group accounts).
  • Understand the risk based approach to audit of limited companies.
  • Understand audit evidence required in specified situations and be able to describe the audit work required at the final review and report stage of an audit. 
  • Be able to explain the role of internal audit.


On successful completion of the Diploma, exemptions are available from the AIA Professional Qualification from Principles of Governance and Audit

More information

Please contact the Exams Department for more information.

  • Specialist Diploma in Auditing and Internal Review
  • Recognised qualification
  • Develop your skills and knowledge
  • Available worldwide
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