After completion of the course, the learner should be able to: 

• Evaluate the evolving role of internal audit in modern organizations, including the shift from assurance to advisory services and the implications of updated professional standards. 
• Analyze the impact of emerging technologies on internal audit methodologies, risk assessment, and audit efficiency. 
• Identify the key competencies and strategic approaches necessary for career advancement in internal audit, including certification requirements, communication skills, and cross-functional team composition.