Internal audit professional
- Level
- 7
- Typical duration
- 36 months (about 3 years)
- Max funding band
- £17,000
- Route
- Legal, finance and accounting
Providing independent, objective assurance and consulting activity to add value and improve an organisation's operations.
About the role
The role of Internal Audit (IA) departments is to provide an independent, objective assurance and consulting activity to add value and improve an organisation's operations. IA helps an organisation accomplish its objectives by bringing a disciplined approach to evaluate and improve the effectiveness of risk management, control and governance processes. Internal Audit has an enterprise-wide mandate, assessing the adequacy and effectiveness of all areas of an organisation. IA is the last line of defense in an organisation and must remain impartial and independent in how it works alongside the organisation. IAProfs are recognised as experts in risk management, internal audit, governance and control. IAProfs are highly competent professional internal auditors, capable of making a significant contribution to the success and strategic direction of an organisation through being an independent voice to leadership. The IAProf will act autonomously, providing challenging and sometimes provocative insights into risks and internal controls. They act in an independent and objective position at all times, representing the interests of the organisation’s stakeholders and must maintain the highest standards of professional conduct and competency; upholding ethical behaviour and integrity at all times. The IAProf is typically part of an audit team, potentially managing other IAProfs or Internal Audit Practitioners (IAPracs). The IAProf typically reports to the Internal Audit Manager or Head of IA.
How it compares
At 36 months (about 3 years), it is about average length for a degree-level apprenticeship (the average across all 172 Level 6+ standards is 39 months).
The funding band — the maximum an employer's levy can contribute to training costs — is £17,000, below the £21,500 average for degree-level standards. Apprentices never pay tuition either way.
What you'll learn
The official standard defines 5 knowledge areas, 9 skills, 5 behaviours. This is the actual assessed content of the apprenticeship — worth reading before an interview, because competency questions are usually written straight from these lists.
Knowledge 5
- Commercial Awareness: IAProfs understands how to critically evaluate/interpret the internal and wider external (Political, Environmental, Social, Technology, Legal Economic (P.E.S.T.L.E.) environment of the organisation being audited, including the impact of key legislation and regulation on business. IAProfs evaluate ways IA can contribute to success of the organisation and understand key risks to achievement of organisation’s objectives. IAProfs have a solid appreciation of their organisation’s strategy and success measures. IAProfs benchmark the organisation against competitors, and understand IA good practice, current devleopments and emerging risks.
- Corporate Governance and Risk Management: IAProfs understand characteristics of good corporate governance and risk management, the strategic role of IA, including the Audit Committee, within the corporate governance framework and critically evaluate the contribution they each make to organisational effectiveness and assurance. IAProfs aware of strategic risks facing the organisation and will consider strategic and operational risks when creating the annual IA plan.
- Organisational Strategy, Structures and Business Processes: In respect of the organisation’s approach to audit planning and reporting, IAProfs understand risk and control implications of different organisational structures, business processes and IT systems.
- Risk and Control / Audit Methodology: IAProfs know the types of controls to manage these risks, management control techniques, and internal control framework characteristics characteristics (e.g. Committee Organisations Sponsoring Treadway Commission (COSO), International Standards Organisation (ISO), Control Objectives for Information & Related Technologies (COBIT)) used within organisations & industry. IAProfs demonstrate deep understanding of IA methodologies relevant to their organisation/industry, relevant standards in all stages of an IA assignment.
- Management / Leadership Principles: IAProfs understand management skills/leadership styles, conflict management, project management & change management. IAProfs understand how to lead audit assignments.
Skills 9
- Building Relationships: IAProfs build long-term relationships based on trust and respect, both within IA and with management across the organisation, other assurance providers to inform dynamic changes to IA plan and understand the risk profile of the organisation.
- Communication: IAProfs communicate clearly and succinctly, both verbally and in writing, turning complex issues into plain language. IAProfs adapt communication to suit situation and audience, promote open communication to gain commitment and action. IAProfs chair meetings effectively to achieve objectives.
- Influencing & Collaboration: IAProfs wield influence and motivate others through collaboration to remove organisational barriers, manage conflict, reach consensus and achieve results, and will empower others to achieve outcomes.
- Analytical and Problem Solving: IAProfs determine use of data analytics/data extraction software, communicate requirements to others. IAProfs gather necessary facts/evidence to make decisions. Critcally analyse and evaluate information quickly, drawing accurate conclusions, assessing problems from multiple angles, using benchmark data to inform. Apply business intelligence/problem solving techniques, focus on themes/trends; use this information to make informed decisions and judgements.
- Business Acumen: IAProfs interpret/articulate key risks impacting organisation/wider industry; apply understanding of this wider context to drive audit plan.
- Risk and Control / Audit Methodology: IAProfs understand different types of control; management control techniques; internal control framework characteristics (e.g. COSO, ISO, COBIT, etc.) used in organisation/industry. Apply different types of IA methodologies and standards through all stages of an IA assignment.
- Delivery Management: IAProfs lead/manage audit assignments allocating resources/delegating work; applying management skills/leadership styles, conflict management, project management & change management skills to deliver quality work within budget and timeline. IAProfs deliver a level of oversight/supervision to manage others, delivering assurance to conform to the IIA standards. IAProfs are fundamental in developing and applying quality assurance and improvement programme and continuous improvement. IAProfs support delivery of IA observations, implementation of follow-up programmes and reporting for IA management to deliver at the audit committee.
- Managing Others: IAProfs act as role models; motivate others to deliver results, create environment to encourage creative thinking & manage through others to deliver results. IAProfs develop potential of others supporting their career aspirations through feedback/ coaching, supporting well-being of others.
- Systems and IT Skills: IAProfs effectively use business systems/software to deliver IA outcomes e.g. sending emails, using word processing and spreadsheet software, work papers etc. to get the most out of their role.
Behaviours 5
- Ethics and Integrity: IAProfs act with integrity and within the ethical code of conduct of organisation/auditee, acting as a role model; they will demonstrate organisational values in how they work¸ confidentiality, and independence and objectivity
- Adds Value/Continuous Improvement: IAProfs apply their knowledge of the organisation and wider context to identify improvements/opportunities to meet objectives/deliver on promises/live values, enabling the organisation to better serve its customers and grow its business.
- Professional Development: IAProfs take responsibility for own/audit team’s professional development by seeking out opportunities to learn and grow, and are mindful of others well-being, encouraging resilience.
- Proactive and Adaptable: IAProfs are proactive; able to think ahead to adapt their approach to manage conflicting priorities as circumstances and priorities change. IAProfs have an open mindset; role model for change.
- Professional Scepticism: IAProfs demonstrate an attitude that includes a challenging mind and being alert to conditions that may indicate possible misstatement of information due to error or fraud. IAProfs will be able to speak out courageously in their own organisation.
Live vacancies
No live vacancies for this course as of 2026-07-24 — new adverts appear on Find an apprenticeship daily, and many degree apprenticeship employers recruit on their own careers sites instead.
Universities registered to deliver it
1 universities are on the government provider register for this standard. Registration means they can deliver it — live vacancies depend on employer partnerships each recruitment cycle.
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Official sources
- Official standard page (Skills England)
- Registered training providers (Find apprenticeship training)
Occupational summary, duties, knowledge, skills and behaviours reproduced from the ST0610 apprenticeship standard (last updated 2022-04-08) — contains public sector information licensed under the Open Government Licence v3.0. Always check the official page before applying: standards get revised.