This apprenticeship is in development and is subject to change

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An apprenticeship is only available for delivery when both the standard and assessment plan is approved and a funding band (core government contribution) has been assigned to the standard.

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Key information

  1. Status: Standard in development
  2. Ticked Proposal approved
    Ticked Occupational standard approved
    Ticked End-point assessment plan approved
    Unticked Funding approved
  3. Reference: ST1484
  4. Level: 4
  5. Typical duration to gateway: 18 months
  6. Typical EPA period: 2 months
  7. Route: Legal, finance and accounting
  8. Integration: Mandatory qualification
  9. Date updated: 14/03/2025
  10. EQA provider: Ofqual is the intended EQA provider
  11. Example progression routes:
  12. Review: this apprenticeship will be reviewed in accordance with our change request policy.

Details of the occupational standard

Occupation summary

This occupation is found in all organisations that require assurance of their governance, risk management, and internal control processes. Organisations that employ Internal Audit Technicians (IA Technicians) are mainly medium to large and may be found in the public, third, or private sectors. Accountancy and professional services firms employ internal auditors to perform audits on behalf of their clients. Organisations may also employ their own internal auditors to conduct in-house audits. In the public sector, an internal audit function will carry out in-house audits within structures such as central government departments, local authorities, regulators, and higher education providers.

The broad purpose of the occupation is to support internal auditors in providing an independent, objective assurance and consulting service. IA Technicians help internal auditors advise organisations on how to accomplish their objectives. They take a planned, disciplined approach to supporting the assessment and improvement of risk management, control, and governance processes. IA Technicians assess the effectiveness of various areas within the organisation, including risk management, compliance, human resources, customer services, assets, and finance functions. They must remain independent and objective while working alongside all areas of the organisation. IA Technicians undertake designated aspects of routine internal audit engagements, following assigned tasks from internal auditors. They may check records and procedures to ensure they are accurate and reliable. They also support engagement with stakeholders to understand the actions being audited and assist in assessing compliance and risk within governance frameworks.

In their daily work, an IA Technician interacts with an audit team of other internal auditors and support staff. They may be managed by the Internal Audit Professional (IAProf) or Head of Internal Audit. They may also interact with colleagues and peers outside the audit team when conducting or supporting audit engagements and feedback tasks. The internal audit team provides audit reports to senior managers, setting out findings. The IA Technician supports this task depending on the nature of the audit.

An employee in this occupation is responsible for their allocated personal workload. They receive work instructions from senior colleagues, such as internal auditors. Their work is managed and checked to ensure adherence to the International Standards for the Professional Practice of Internal Auditing and the guidance of the Chartered Institute of Internal Auditors (Chartered IIA).

Typical job titles include:

Internal audit assistant Internal audit support officer Internal audit technician Junior internal auditor

Occupation duties

Duty KSBs

Duty 1 Support research and collate background information and documentation under instruction for assigned internal audit engagements.

K1 K2 K3 K4 K6 K7 K8 K9 K10 K11 K12 K13 K14 K19

S1 S2 S3 S6 S20

B1 B2

Duty 2 Support the planning and execution of audit engagements as directed, ensuring that engagement plans are achieved in accordance with agreed standards of quality, and within resource allocation.

K1 K2 K3 K4 K5 K6 K7 K8 K9 K10 K11 K12 K13 K14 K19

S1 S2 S6 S7 S20

B1 B2 B5

Duty 3 Analyse and interpret quantitative and qualitative data under supervision, including financial information, to inform audit engagement activities.

K1 K2 K4 K5 K6 K8 K9 K12 K13 K14 K19

S1 S2 S3 S7 S8 S9 S10 S11 S12 S13 S14 S20

B1 B2 B5

Duty 4 Support standard, risk-based audit engagements as directed.

K1 K2 K3 K4 K5 K6 K8 K9 K12 K13 K14 K19

S1 S2 S3 S4 S5 S8 S9 S10 S11 S14 S15 S20

B1 B2 B3 B4

Duty 5 Document sufficient, reliable, relevant, and useful information to support audit engagement results and conclusions.

K1 K2 K4 K5 K7 K8 K9 K12 K13 K14 K19

S1 S2 S3 S8 S9 S10 S11 S12 S13 S14 S15 S16 S20

B1 B2 B3

Duty 6 Support good working relationships with stakeholders to encourage engagement with the audit engagement process.

K1 K2 K4 K5 K7 K8 K12 K15 K17 K19

S1 S2 S3 S4 S5 S14 S15 S20

B1 B2 B4 B5

Duty 7 Support the internal audit team to produce accurate, objective, clear, concise, constructive, complete, and timely engagement reports.

K1 K2 K8 K9 K12 K13 K14 K15 K17 K18 K19

S1 S2 S3 S4 S5 S14 S15 S17 S18 S20

B1 B2 B4 B5

Duty 8 Attend meetings and contribute to communications with stakeholders on matters relating to audit engagements.

K1 K2 K3 K8 K13 K14 K15 K17 K18 K19

S1 S2 S3 S4 S5 S17 S19 S20

B1 B2

Duty 9 Support the drafting of action plans for improvement in line with findings from audit engagements reviews.

K1 K2 K4 K5 K8 K9 K12 K13 K14 K15 K18 K19

S1 S2 S3 S19 S20

B1 B2

Duty 10 Support routine follow-up reviews of standard audit activities.

K1 K2 K3 K4 K5 K8 K9 K11 K12 K13 K15 K18 K19

S1 S2 S3 S19 S20

B1 B2

Duty 11 Support the promotion of an organisational culture that is ethical and risk aware.

K1 K2 K3 K4 K5 K8 K12 K13 K14 K15 K16 K17 K18

S1 S2 S3 S5 S6 S7 S8 S16

B1 B4

Duty 12 Manage own workload using agreed management systems, and undertake reviews of casework to ensure progression is maintained and problems identified and escalated.

K1 K2 K3 K7 K8 K13 K14 K16 K19

S1 S2 S3 S5 S6 S7 S8 S16 S20

B1 B2 B4 B5

KSBs

Knowledge

K1: The professional context of internal audit including the characteristics of the role of auditors, contribution of internal audit to the achievement of organisational objectives and the requirement to be independent and objective. Back to Duty

K2: The underpinning professional standards and principles of professional and ethical internal audit, including the Code of Ethics, principles of due professional care and internal audit charter. Back to Duty

K3: The concept and characteristics of governance, risk management and control. Back to Duty

K4: Principles of environmental, social, and governance standards. Back to Duty

K5: The different core types of controls, including preventative, directive and corrective controls. Back to Duty

K6: The purpose of a strategic internal audit plan, its development, structure, and how it aligns to an organisation’s strategy. Back to Duty

K7: Effective engagement planning, including communication, risk assessment, identifying objectives and scope, evaluation criteria, resources, and work programme. Back to Duty

K8: The stages and methodologies of an internal audit and the associated roles in the process, such as research, planning, fieldwork, testing, reporting, and follow-up of any recommendations. Back to Duty

K9: The function of the internal audit manual. Back to Duty

K10: Principles of research, including the identification and use of internal policy, processes, and standards relevant to the area being audited, and any external regulation or legislation which may impact the organisation being audited. Back to Duty

K11: The purpose of performing a risk assessment during engagement planning, and the steps involved. Back to Duty

K12: Types of misstatement, error, fraud, fraud risk, and red flags for fraud. Back to Duty

K13: The law, regulations, policies, and procedures related to confidentiality, privacy, and information security when using information gathered during internal audit work. Back to Duty

K14: Fundamental concepts of IT software packages and data analytics audit tools and techniques, such as spreadsheets, when conducting internal audit work. Back to Duty

K15: Key documents and communications that underpin internal audit interactions with an organisation's board and senior management. Back to Duty

K16: The role of performance measurement in enhancing quality in internal audit work. Back to Duty

K17: Key principles of communication in the audit process, including building relationships and trust, influencing, negotiating, different approaches to communicating, the key stages of engagement communications, dealing with significant errors or omissions in internal audit work, and the requirement to communicate any unacceptable levels of risk. Back to Duty

K18: The elements of an appropriate internal audit engagement conclusion, including the significance and priority of recommendations, any scope limitations, the overall conclusion, and applicable actions plans, as well as the importance of subsequently confirming that management has implemented the recommendations or actions plans. Back to Duty

K19: Principles of workload management to ensure deadlines are met, including planning and managing time effectively, prioritising tasks, and escalating problems where appropriate. Back to Duty

Skills

S1: Conduct all audit work in compliance with an organisation’s internal audit manual. Back to Duty

S2: Recognise and avoid or mitigate any potential, actual, or perceived impairments to an individual internal auditor’s objectivity in accordance with professional standards and organisational policy. Back to Duty

S3: Use appropriate systems and software in line with organisational policies and procedures. Back to Duty

S4: Communicate clearly and succinctly, both verbally and in writing, adapt communication style to suit different situations, promote open communication stakeholder engagement, and effectively contribute to meetings. Back to Duty

S5: Contribute to managing the internal audit engagement activity’s reputation and stakeholder expectations. Back to Duty

S6: Support the planning of effective engagements by gathering information to understand the organisation and activity under review, completing risk assessments and prioritising risks to determine engagement objectives, scope, and evaluation criteria. Back to Duty

S7: Support the completion of detailed risk and control assessments, and support the development of work and testing programmes or practices to conduct audits. Back to Duty

S8: During assigned audits, examine and evaluate the governance, risks, risk management, and controls related to the organisation by reference to published guidance. Back to Duty

S9: Assist in the utilisation of walk throughs and process mapping to document and understand business processes. Back to Duty

S10: Select and use tools and techniques, under guidance, to gather relevant, reliable, and sufficient information for audit assignments. Back to Duty

S11: Apply appropriate sampling, data analysis, and other analytical review techniques, as directed, to analyse information and develop potential engagement findings. Back to Duty

S12: Use data analytics and software tools, such as spreadsheets, to gather and analyse data as directed within an internal audit engagement. Back to Duty

S13: Evaluate the relevance, sufficiency, and reliability of the sources and information gathered. Back to Duty

S14: Support the analysis of the adequacy of criteria and methods used by management to determine whether the activity has accomplished its objectives and goals. Back to Duty

S15: Select and apply appropriate questioning and negotiating techniques during delivery of audit work to influence positive outcomes. Back to Duty

S16: Prepare internal audit workpapers and supporting documentation, ensuring it is accurate, relevant, and complete. Back to Duty

S17: Support the identification of engagement conclusions, including the development of recommendations, or collaborating with management to produce action plans that resolve findings, mitigate risks, address root causes, and enhance or improve the activity under review. Back to Duty

S18: Under supervision, prepare reports that are accurate, objective, clear, concise, constructive, and timely. Back to Duty

S19: Support the internal audit team in confirming that management subject to the audit engagement have implemented agreed action plans to address audit findings. Back to Duty

S20: Apply principles of workload management to support deadlines being met, including planning and managing time effectively, prioritising tasks, and escalating delivery problems to audit lead or manager where appropriate. Back to Duty

Behaviours

B1: Acts professionally, ethically, and with integrity, demonstrating organisational values in how they work, maintaining confidentiality, independence, and objectivity. Back to Duty

B2: Demonstrates drive and energy, with a willingness to get the job done. Back to Duty

B3: Supports audit activities with a questioning mind and being alert to conditions that may indicate possible misstatement of information due to error or fraud. Back to Duty

B4: Works collaboratively and as a team player. Back to Duty

B5: Works flexibly and adapts to changing circumstances and environments, approaching audit work with an open mindset. Back to Duty

Qualifications

English and Maths

Apprentices without level 2 English and maths will need to achieve this level prior to taking the End-Point Assessment. For those with an education, health and care plan or a legacy statement, the apprenticeship’s English and maths minimum requirement is Entry Level 3. A British Sign Language (BSL) qualification is an alternative to the English qualification for those whose primary language is BSL.

Other mandatory qualifications

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Professional recognition

This standard aligns with the following professional recognition:

  • Chartered Institute for Internal Auditors for Certified Practitioner
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Employers involved in creating the standard: Ageas, Barclays, Birmingham City University, Clear Quality, Government Internal Audit Agency, Hertfordshire County Council, HSBC, Institute of Internal Auditors, JP Morgan, Kaplan, Lincolnshire County Council, LLoyds Banking, Lloyds Banking Group, London Borough of Lambeth, MBKB, MIAA , NHS York and Scarborough

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