Supporting The Internal Audit Community

Elevate is a needs-based grant program that provides access to training for internal auditors who have experienced a layoff or furlough due to the COVID-19 pandemic and related economic pressures.

Building Next Generation Skills

The program provides scholarships and a custom curriculum to help internal auditors in the United States and Canada build next-generation skills and prepare for emerging demands, better positioning them to secure new career placements.

Each scholarship is valued at approximately $600 and will cover the cost of the training option selected.

Access to industry training and professional certifications, regardless of the ability to pay.

Opportunity to gain progressive audit practice and technology knowledge to grow skills and capabilities.

Enhanced credentials to share with your network and present to potential employers.

Career-Advancing Curriculum

Scholarship recipients are able to choose from carefully assembled IIA course bundles after completing AuditBoard’s Modern Audit Essentials course.

Modern Audit Essentials

This course is required as part of the Elevate Internal Audit Scholarship program sponsored by AuditBoard and The IIA. The focus of this course is on what we at AuditBoard believe to be the essential skills for a modern auditor. In order to be eligible for this course, you must first apply and receive approval.

Who Will Benefit

This course is designed for auditors who have been approved for the Elevate scholarship program. Passing this course with an 80% or higher is required to receive a scholarship voucher.

Course Objectives:

  • Explain why understanding the business goals of an organization is important for the Internal Audit role.
  • Identify strategies for staying aligned with the business objectives of their organization.
  • Describe the importance of strong stakeholder relationships for the Audit team.
  • List the eight tenets of using the human touch in Audit.
  • Define agile auditing and distinguish how agile auditing differs from traditional auditing.
  • Describe how agile auditing solves many of the common challenges faced by audit departments today.
  • List methods for building a more agile and relevant internal audit function.
  • List three ways small audit teams can increase their coverage.
  • List seven ways you can win a budget argument with your CFO.

Upon completion of this course, participants will have the opportunity to select from the following curriculum offered by The IIA, specifically designed for this program.


Audit Management

Managing internal audit goes beyond ensuring adequate funding, staffing, and training. Internal audit fills a strategic and central role in organizations, and has become deeply involved in organizational governance, risk management, and control. As such, managing internal audit requires the appropriate skills, and an overall knowledge of internal audit Standards, and the ability to provide objective assurance to the board that it serves.

Who Will Benefit

This Audit Management option is specifically tailored for the audit manager and the CAE; it introduces the core elements of the IPPF, with particular focus on the Standards and the Code of Ethics. In addition, this course cautions CAEs not to ignore, overlook, or misunderstand organizational political pressure and organizational culture, as both are a large part of an organization’s governance and fundamental risk management efforts

This selection includes:

  • Breaking Down the Standards for the CAE
  • Auditing Culture
  • Auditing IT Governance
  • Ethical Behavior
  • Organizational Political Pressure
  • Risk Management

Further Information

  • CPE Hours Available: 10.9
  • Knowledge Level: Intermediate
  • Field(s) of Study: Auditing
  • Prerequisite(s): Completion of AuditBoard’s “Modern Audit Essentials”; Knowledge of the internal audit process
  • Advance Preparation: None
  • Delivery Format(s): Self-Study

Audit Management Fundamentals

During an audit engagement, the internal audit activity tests controls to ensure that they are designed adequately and are operating effectively to meet the organization’s overall objectives. In order to do so, internal auditors must fully understand the complete audit engagement process, including how to conduct and communicate the assurance engagement.

Who Will Benefit

This Audit Engagement Fundamentals option is designed to introduce internal auditors to the audit engagement process. The bundle includes guidance in planning the engagement; establishing the audit objectives; and identifying potential fraud schemes; and because organizations rely on third-party providers to conduct business activities, this course also provides guidance on appropriately assessing third-party risks.

This selection includes:

  • Introduction to the Engagement Process
  • Assurance Engagement Communications
  • Conducting the Assurance Engagement
  • The Consulting Engagement
  • Assessing Fraud Risk
  • Auditing Third Party Risk
  • Audit Report Quality

Further Information

  • CPE Hours Available: 11.8
  • Knowledge Level: Basic
  • Field(s) of Study: Auditing
  • Prerequisite(s): Completion of AuditBoard’s “Modern Audit Essentials”
  • Advance Preparation: None
  • Delivery Format(s): Self-Study

Information Technology

Organizations have never had a greater need for reliable assurance over technological capabilities. Digital transformation has offered a long list of benefits that contribute to the achievement of organizational objectives, and as such, internal auditors must be prepared to deliver assurance within the information technology space.

Who Will Benefit

This Information Technology option will benefit IT and non-IT auditors alike, as it provides a comprehensive overview of the fundamental concepts of IT auditing. The bundle includes guidance into IT governance, general controls and change management, application security, insight into end-user computing and insider threats, as well as matters concerning organizational technology-related ethical issues, and more.

This selection includes:

  • Auditing Systems in Development
  • Application Controls
  • Application Security
  • End-User Computing
  • Auditing IT Governance
  • Auditing IT Change Management
  • Auditing Insider Threats
  • Understanding and Auditing Big Data
  • Ethical Scenarios for Technology

Further Information

  • CPE Hours Available: 12
  • Knowledge Level: Basic
  • Field(s) of Study: Auditing
  • Prerequisite(s): Completion of AuditBoard’s “Modern Audit Essentials”
  • Advance Preparation: None
  • Delivery Format(s): Self-Study

Data Analytics / Fraud

Big data has become increasingly important in today’s organizations, and the ability to understand and analyze it is a critical driver of organizational success. Internal auditors must develop the knowledge to effectively provide assurance over big data concerns, including one of the most significant risks of big data faced by organizations — fraud.

Who Will Benefit

This Data Analytics/Fraud option provides an introduction to data analytics and the benefits and challenges of using data analytics, and it provides guidance for developing processes and the data analysis tools that can be used to detect fraud in the early stages. In addition, this bundle will dig deep into assurance engagements, and how to incorporate the specific consideration of fraud into the process.

This selection includes:

  • Data Analysis Overview
  • Defining Populations for Data Analytics
  • Data Sampling
  • CAATs, Data Mining, and Other Internal Audit Activities
  • Assessing Fraud Risk
  • Risk Fraud and Illegal Acts: Overview
  • Risk Fraud and Illegal Acts: Executing the Principles
  • Auditing Culture and Conduct

Further Information

  • CPE Hours Available: 10.3
  • Knowledge Level: Basic
  • Field(s) of Study: Auditing
  • Prerequisite(s): Completion of AuditBoard’s “Modern Audit Essentials”
  • Advance Preparation: None
  • Delivery Format(s): Self-Study

CIA Certification Exam

As the only globally recognized internal audit certification, becoming a Certified Internal Auditor® (CIA®) is the optimum way to communicate knowledge, skills, and competencies to effectively carry out professional responsibilities for any internal audit, anywhere in the world.*

The CIA exam assesses the fundamentals required to perform internal audit engagements effectively and efficiently. The certification process entails meeting specific requirements and successfully completing three separate exam parts and we are offering a bundle for each part:

Part 1: Essentials of Internal Auditing

  • Application fee waiver for CIA Exam Part 1
  • Free exam registration for CIA Exam Part 1
  • CIA Learning System Part 1 Online Study Materials

Part 2: Practice of Internal Auditing Bundle

  • Application fee waiver for CIA Exam Part 2
  • Free exam registration for CIA Exam Part 2
  • CIA Learning System Part 2 Online Study Materials

Part 3: Business Knowledge for Internal Auditing Bundle

  • Application fee waiver for CIA Exam Part 3
  • Free exam registration for CIA Exam Part 3
  • CIA Learning System Part 3 Online Study Materials

*One-time only waiver. Does not include any exam re-take charges. Currently enrolled candidates are not eligible for refunds of fees previously paid.

Eligibility Requirements

If you or someone you know meet(s) the following criteria and have an interest in furthering your career through additional educational opportunities, we encourage you to apply:

  • Internal audit professional.
  • Currently out of work due to pandemic-related layoff or furlough.
  • Resident of the United States or Canada.

For more information, refer to program Terms & Conditions