How do you establish an internal audit program?

An internal audit program is the structure that coordinates internal audits over time. It defines how audits are scheduled, resourced, performed, and reviewed so the organization can assess conformity and effectiveness consistently. In the course structure, establishing the internal audit program is a dedicated focus on Day 2 and is linked directly to preparation, methods, and evidence handling.Start by defining organizational arrangements. This includes who owns the program, how independence is managed, and how audit responsibilities are assigned. Clear arrangements reduce conflict and make it easier to keep audit work consistent across teams and sites.Next, define the activities that happen before each internal audit. Preparation includes clarifying the scope, objective, and criteria for the audit and ensuring auditors understand what evidence they will need. The program should also define how audit methods are selected and how evidence is evaluated.Audit programs rely on selecting appropriate audit methods and understanding types of audit evidence. A program that standardizes these choices improves consistency and makes audit conclusions easier to compare across cycles.Finally, a program is not complete without feedback. The course objectives include establishing, implementing, monitoring, reviewing, and improving the program. That means tracking whether audits are completed as planned, whether findings are followed up, and whether the program itself needs improvement based on lessons learned.When managed well, an internal audit program becomes a control mechanism for the management system. It supports continual improvement by producing findings, verifying actions, and providing leadership with clear visibility into conformity and effectiveness.