Institut für Interne Revision ÖSTERREICH
Trainings in English

Internal Audit and the Internal Control System (CPE 7)

Seminar topic

The growing complexity of organizations in recent times caused a similar evolution in both their internal control systems and their internal audit functions. The evolution of this latter two was parallel and closely connected, as one of the primary functions of Internal Audit is to assess (and to provide assurance on) the adequacy of the Internal Control System of the given organization. For the same reason it is to be made clear, that these two concepts are no synonyms, and neither is part of the other. This course provides attendees with in-depth information on both the setup and main elements of the Internal Control System, why and how it must be differentiated form Internal Audit and what the respective role of the latter is.

Focus group

Internal Auditors and managers, who want to get acquainted with the concept of the internal control system and the respective role of the internal audit function.


Practical examples  
Group work

Content of the seminar

The definition of the Internal Control System
The concept of the overall Monitoring System of an organization
The three lines of defense model and its ongoing revision
The responsibilities of Internal Audit in assessing the Internal Control System
Various approaches in Internal Audit’s assessment of the Internal Control System (ways to integrate it into the main processes of Internal Audit):
o    Audit planning with respect to the Internal Control System.
o    Making sure the Internal Control System is evaluated in each audit report.
o    Cooperation with elements of the Internal Control System in terms of follow-up activity.
Integrated assurance: cooperation with the functions of the Internal Control System

9.00 – 17.00

Seminarkosten (exkl. USt.)
Mitglieder: € 540,-          Nichtmitglieder: € 670,-


Dr. Márton GAJDOS - CIA, CISA, Senior Internal Audit and Compliance Expert President of IIA Hungary

University degree in economics and law. Worked for two decades in the financial sector, starting his professional career in various positions of the internal control system (risk control, compliance), later becoming Chief Audit Executive. Since 2016 member of the Board of IIA Hungary, since 2018 the President of this organization