Teaching materials for the new qualification are being prepared. The course area currently contains the unit structure only. Teaching lessons and study materials have not yet been published.

Access: 90 days from enrolment. This purchase gives access to the Audit and Internal Controls module for the New Qualification 2026 in the Online course area.

About this unit

Understand how internal controls protect an organisation and help reduce fraud risk. Explore audit and assurance, the regulatory framework and the role of corporate governance.

Follow the audit process from planning, risk assessment and materiality to gathering evidence and reporting findings. Learn to evaluate and test controls, select appropriate audit procedures and sampling methods, and recognise weaknesses that should be reported to management. Financial Accounting knowledge supports the practical application of this unit.

This mandatory unit forms part of the AAT Level 4 Diploma for Professional Accounting Technicians (New Qualification 2026).