Audit and Assurance

Audit and assurance includes several related but distinct disciplines. Internal audit provides independent and objective assurance and advice to the organization. External practitioners may perform audits, attestation examinations, or certification work under engagement-specific standards. Security and control assessments support risk decisions but do not automatically provide the same level or type of assurance. This course explains how to distinguish those engagements, support them effectively, evaluate evidence, and manage remediation.