This E.Learning is the 2nd in the series "Fundamentals for Internal Auditors" and provides
a further overview of the most important audit procedures for internal auditing. After
E.Learning you will know (a) the process of an interview as well as the individual
Interview phases and questioning techniques, (b) the necessary sampling procedures and their
Application in the audit process. Specifically, you can expect

• Interviews (procedure, planning, interview phases and questioning techniques)
• Sampling (statistical and non-statistical sampling, sample size, control testing)

The E.Learning is aimed in particular at audit beginners, but can also be used to refresh existing knowledge
Refresh existing knowledge. However, this course does not cover the basics of stochastics
This course does not cover the basics of stochastics.

 This e-learning course lasts 2 hours (50 minutes each) and costs EUR 100 incl. VAT. The individual
Modules are deepened by learning questions. At the end there is a test of 10 questions
must be completed. After passing the final test (70%), you can download a course certificate
which you can use as proof of your professional development.