Basic Auditing Principles eLearning

3 modules

Course Length
2 hours

IHSA eLearning



This eLearning program provides an introduction to the fundamentals of auditing and how to apply these principles while performing the COR™ Audit. It focuses on auditing concepts that are common to all organizational audits while using material and examples specific to the COR™ Audit process.

NOTE: This course is also available in an in-class format.

Learners will have 2 attempts to complete the final test and must achieve a score of at least 80%.

Program Content

  • Preparing for the Audit
  • Performing the Audit
  • Summarizing the Audit
  • Submitting the Audit

Did You Know?

This is a mandatory training program for individuals acting as an organization’s COR™ Internal Auditor.


Upon successful completion of this program, participants will be able to:

  1. Identify the benefits of performing an audit and understand the importance of their role and responsibilities within the audit process

  2. Be familiar with the COR™ Audit Tool format, verification techniques, scoring, guidelines, auditor notes, and calculations

  3. List the four phases of the COR™ audit process and explain each phase 

  4. Acknowledge the requirements of the “Prepare COR™ Audit” phase to set the audit objective, scope, plan, pre-audit meeting, and employee communication

  5. Use approved sampling techniques when performing document reviews, interviews, and observations in the “Perform COR™ Audit” phase

  6. Follow summarizing and reporting best practices when documenting the audit review plan and conducting the post-audit meeting in the “Summarize COR™ Audit” phase

  7. Ensure all audit submission checklist requirements are met in the “Submit COR™ Audit” phase.


By completing/passing this course, you will attain the certificate COR™ Record of Training

COR Basic Auditing Principles
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Basic Auditing Principles Test
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