Internal Audit School - OAP301


Learners will build on the fundamentals of modern internal auditing and practice how to conduct operational audits and develop audit programs for auditing business processes, including purchasing, contracting, vendor selection, marketing, sales, human resources, IT general controls, management, and accounting functions like accounts payable, accounts receivable, inventory, payroll, treasury, and fixed assets.  

Learning Options

Below are the available learning options for this course:


Online On-Demand

This course is available through AuditPro — a subscription-based, on-demand learning platform. As a subscriber, you will have access to an ‘all you can watch’ library of courses that are built in alignment with the National Association of State Boards of Accountancy (NASBA) standards.

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Enterprise Solutions

Tailored Experience

Bring this course to your organization at your convenience. ACI Learning can deliver this instructor-led course for your team at a chosen location or virtually. Alternatively, choose the topic(s) you need and ACI will craft a training solution to keep your team future-proof.

Customize your training

NASBA Certified CPE

32 Credits


Who should take this course

Internal and external auditors; risk and compliance managers; IT auditors who require a comprehensive approach to operational audits of core business functions.


Fundamentals of Internal Auditing, Auditing for In-Charge Auditors, or equivalent experience

Course Topics 

  1. Key Elements of Operational Auditing 
  2. Components of Operations Auditing 
  3. Auditing Purchasing and Contracts 
  4. Auditing Marketing and Sales 
  5. Auditing Human Resources 
  6. Auditing Finance, Treasury, and Accounting 
  7. Auditing Information Technology 
  8. Auditing Supply Chain 
  9. Auditing Management and Corporate Governance 
  10. The Future of Operational Auditing

ACI Learning is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: