Diploma in Auditing and Internal Review

Strengthen your understanding of audit and internal control

The AIA Diploma in Auditing and Internal Review is a specialist qualification designed for professionals working in accounting and finance who want to deepen their knowledge of auditing or gain a structured introduction to the subject. It provides a practical foundation in audit principles, planning, and review — helping you build confidence in applying audit techniques in real-world scenarios.

Please note: Successful completion of this diploma does not confer statutory audit status.

Why Choose This Diploma?

  • Gain a recognised qualification in auditing and internal review
  • Build practical knowledge of audit planning, testing, and reporting
  • Understand the regulatory and ethical framework governing audit
  • Learn how internal audit supports governance and risk management

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What You’ll Learn

By completing this diploma, you will:

Understand the nature and purpose of auditing

Learn the regulatory framework for external audits of financial statements

Comprehend the rights, duties, and professional obligations of auditors

Gain insight into audit planning, audit evidence, and audit risk

Understand the audit process for individual limited companies
(excluding group accounts)

Learn how to conduct final audit reviews and express audit opinions

Explore the role and value of internal audit in organisations

Assessment & Structure

The diploma is assessed through a single, three-hour closed-book online exam, with an additional 15-minute reading period. The course is delivered through flexible, self-paced learning, allowing you to study at your own convenience.

AIA provides comprehensive study materials and support to help you prepare effectively and confidently for the exam.

Exam sessions take place every June and November.

Who Should Apply?

This diploma is ideal for:

Accountants and finance professionals seeking to expand their audit knowledge

Individuals considering a career in audit or internal review

Professionals working in roles that require an understanding of audit processes and controls

Exemptions

On successful completion of the diploma, you may be eligible for exemptions from the AIA Professional Qualification – specifically from the Principles of Governance and Audit paper.

More Information

To enrol or learn more, express your interest by completing the form linked below. Visit the AIA Exemptions Database to check your eligibility.

Register Your Interest

AIA offers a qualification and membership pathway for everyone.

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