Leading through apprenticeships

Apprenticeships have transformed. Today they are career pathways for professionals, not just the vocational roles many heads of audit (HIA) may associate with. The government’s 2020 apprenticeship vision and associated business levy makes this a subject area that HIAs need to be aware of regardless of their current resourcing strategy.

This briefing paper is designed to give insight into the role that internal audit can play in ensuring their organisations are maximising benefit from government’s apprenticeship scheme and complying with the levy requirements.


Why the noise about apprentices?

By 2020 the government wants to have three million people on apprenticeship pathways. To encourage employers to commit to training, some of the costs are recoverable with the scheme funded by a levy which all organisations with an annual payroll cost over £3m are required to pay.

The institute has seized the opportunity to provide HIAs with a new option for developing talent and promoting the profession. In 2017, the institute brought together a ‘trailblazer group’ of employers to lead the creation of internal audit apprenticeships. Subsequent member consultation received extensive agreement to the roles in addition to constructive comments. An autumn 2018 launch is planned with the Institute of Apprenticeships for two internal audit routes – with organisations already making enquiries.

Internal Audit Practitioner

  • GCE A levels entry requirement
  • 18-24 months
  • IIA Certificate in Internal Audit and Business Risk
  • Certified Internal Auditor (CIA) Part 1 – Essentials of Internal Auditing

Internal Audit Professional

  • Employer set entry requirements, minimum GCE A level or L3 apprenticeship
  • 36-48 months
  • Certified Internal Auditor (CIA) Certification
  • Qualification in Internal Audit Leadership (QIAL): specifically the case studies elements

Our complementary paper on The value of apprenticeships provides more detail on the scheme. In summary;

  • Organisations with an annual payroll over £3m pay a levy of 0.5% from…
"Hire character, train skill"

- Peter Schultz, former CEO of Porsche