ESPAST School of Continuing Education
ESPAST · PARIS · Online course

Foundations of Auditing and Internal Control

Explore Foundations of Auditing and Internal Control through four introductory topics: Audit evidence · Business process controls · Risk and deficiencies · Internal control cases. The course combines reading, cases and exercises to introduce the subject and its main applications.

Course topics

01

Audit evidence

02

Business process controls

03

Risk and deficiencies

04

Internal control cases

Assessment and certificate

Complete the reading and exercises and pass the final knowledge assessment. Assessment formats and pass criteria are provided in the learning instructions before the course starts. A digital completion certificate is awarded after passing.

Study arrangements

Learning is primarily through English-language text. Other language requests are considered during review. After payment, registration is reviewed within two working days; approved applicants receive the learning link and account access instructions by email. The course start and access arrangements are confirmed after approval.

The 15 hours are estimated total learning time, including reading, exercises and assessment; they are not video hours. The €90 fee includes learning, assessment and a digital completion certificate after passing.

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