Roles and functions of internal audit in organization; International Standards for the Professional Practice of Internal Auditing Framework (IPPF); Internal auditing process, including internal audit planning, audit program, field work and working paper, internal audit report, and follow up; Implementation and assessment of Enterprise Risk Management (ERM) – Integrated Framework based on COSO (Committee of Sponsoring of the Treadway Commission); Internal control based on COSO; Implementation and assessment of internal control; Internal auditing role in international regulatory framework, e.g. Sarbanes-Oxley Act; Financial audit; Operational audit; and Compliance audit.