Program Content and Knowledge Level 

At the Internal Audit Collective, we are committed to ensuring that our program content and program levels are appropriate for the intended participants. We recognize the importance of clearly specifying the knowledge level of each course, allowing participants to assess whether the program aligns with their development needs. Our program knowledge levels include: basic, intermediate, advanced, course overview, and any updates. 

For courses designated as intermediate, advanced, we will explicitly identify any prerequisite education, experience, and/or advanced preparation required for successful participation. This transparency allows participants to prepare adequately and ensures they have the foundational knowledge necessary to benefit from the content. 

For courses classified as basic or overview, we will clearly indicate any prerequisite education or experience and advanced preparation requirements. If there are none, we will state "none" in the course announcement or descriptive materials to eliminate any ambiguity. 

This approach aligns with Standard No. 2 and 3, reflecting our dedication to providing high-quality educational programs tailored to meet the diverse needs of our participants. By maintaining these standards, we empower individuals to make informed decisions about their professional development. 

Content and delivery systems 

All courses are developed by subject matter experts with extensive knowledge and experience in their respective fields. 

Content is Developed by a Subject Matter Expert 

1. The participation of at least one licensed CPA (in good standing and holding an active license or the equivalent of an "active" license in a U.S. jurisdiction) is required in the development of every program in accounting and auditing. 

2. The participation of at least one licensed CPA, tax attorney, or IRS enrolled agent (in good standing and holding an active license or the equivalent of an "active" license in a U.S. jurisdiction) is required in the development of each program in taxes. 

3. In the case of the subject matter of international taxes, the participation of the equivalent of an "active" licensed CPA for the international jurisdiction involved is permitted. 

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Content Review 

Materials Review - Subject Matter Expert 

1. All courses will be reviewed by a subject matter not involved in the development of the program. 

Content is Based on Relevant Learning Objectives 

All programs include clearly defined learning objectives and outcomes that articulate the professional competencies participants are expected to achieve in all Internal Audit Collective programs.