This course provides a primary understanding of the internal audit profession, processes, and the role of The Institute of Internal Auditor's (IIA) International Professional Practices Framework (IPPF) and Domains I and II of the 2025 Global Internal Audit Standards™. Whether you are new to internal auditing, transitioning from external auditing, or establishing a new internal audit department, this course enhances knowledge of internal auditing practices. The course introduces The Institute of Internal Auditors (The IIA), explores the IPPF, Domains I and II of the Global Internal Audit Standards, and compares internal and external auditing. Participants gain insights into the internal audit function's purpose, authority, and responsibility.