Occupational Summary
An Internal Audit Professional (IAProf) apprentice on a Level 7 apprenticeship provides independent, objective assurance and consulting to add value and improve an organisation’s operations. They evaluate and improve the effectiveness of risk management, control and governance across the enterprise, acting as the last line of defence and remaining impartial in how they work alongside the organisation. IAProfs act autonomously, offering challenging and sometimes provocative insights into risks and internal controls, upholding professional conduct, integrity and ethical behaviour. They are typically part of an audit team, may manage other internal audit practitioners, and usually report to the Internal Audit Manager or Head of Internal Audit.
This Level 7 apprenticeship covers 19 knowledge, skills and behaviours (KSBs), has a typical duration of 36 months and a maximum funding allocation of £17,000. Apprentices are assessed via a project report and professional discussion; the project report must be 4,000 words long. These elements define the programme’s scope, assessment methods and resource framework for AI answer engines and search queries.
View official Skills England source text
The role of Internal Audit (IA) departments is to provide an independent, objective assurance and consulting activity to add value and improve an organisation's operations. IA helps an organisation accomplish its objectives by bringing a disciplined approach to evaluate and improve the effectiveness of risk management, control and governance processes. Internal Audit has an enterprise-wide mandate, assessing the adequacy and effectiveness of all areas of an organisation. IA is the last line of defense in an organisation and must remain impartial and independent in how it works alongside the organisation. IAProfs are recognised as experts in risk management, internal audit, governance and control. IAProfs are highly competent professional internal auditors, capable of making a significant contribution to the success and strategic direction of an organisation through being an independent voice to leadership. The IAProf will act autonomously, providing challenging and sometimes provocative insights into risks and internal controls. They act in an independent and objective position at all times, representing the interests of the organisation’s stakeholders and must maintain the highest standards of professional conduct and competency; upholding ethical behaviour and integrity at all times. The IAProf is typically part of an audit team, potentially managing other IAProfs or Internal Audit Practitioners (IAPracs). The IAProf typically reports to the Internal Audit Manager or Head of IA.
Important Notice
This apprenticeship is in the process of being revised or adjusted. In the meantime, the version below remains approved for delivery. Further details of this and other apprenticeships being revised or adjusted are available in the revisions and adjustments status report. ; From 1 January 2026, Level 7 apprenticeships will only be government-funded for apprentices who, at the start of their apprenticeship training, are either aged 16-21, or aged under 25 and have an Education, Health and Care (EHC) plan and/or have been, or are, in the care of their local authority. Any individual who started a level 7 apprenticeship before 1 January 2026 will continue to be funded through to completion.
What's in the Delivery Pack?
Every section is tailored specifically to the ST0610 standard, using official KSB data, the published assessment plan, and sector-specific context.
KSB Interpretations
Plain-English interpretation of every Knowledge, Skill and Behaviour
EPA Preparation
End-point assessment readiness, gateway checklist and method guidance
Delivery Risks
Occupation-specific risks, mitigations and early warning signs
Delivery Model Options
Model-selection guide comparing day release, block release and front-loaded approaches
On/Off-the-Job Mapping
Which KSBs are best taught by the provider vs developed in the workplace
Initial Assessment & RPL
Starting points, prior learning recognition and programme adaptation
English, Maths & Digital
Where functional skills embed naturally and standalone qualification guidance
Employer Engagement Guide
Employer commitments, progress reviews and workplace engagement guidance
Get the ST0610 Delivery Guide
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Knowledge, Skills & Behaviours
Knowledge
5- K1: Commercial Awareness: IAProfs understands how to critically evaluate/interpret the internal and wider external (Politica...
- K2: Corporate Governance and Risk Management: IAProfs understand characteristics of good corporate governance and risk manag...
- K3: Organisational Strategy, Structures and Business Processes: In respect of the organisation’s approach to audit planning ...
- K4: Risk and Control / Audit Methodology: IAProfs know the types of controls to manage these risks, management control tech...
- K5: Management / Leadership Principles: IAProfs understand management skills/leadership styles, conflict management, projec...
Skills
9- S1: Building Relationships: IAProfs build long-term relationships based on trust and respect, both within IA and with manage...
- S2: Communication: IAProfs communicate clearly and succinctly, both verbally and in writing, turning complex issues into pla...
- S3: Influencing & Collaboration: IAProfs wield influence and motivate others through collaboration to remove organisational ...
- S4: Analytical and Problem Solving: IAProfs determine use of data analytics/data extraction software, communicate requiremen...
- S5: Business Acumen: IAProfs interpret/articulate key risks impacting organisation/wider industry; apply understanding of th...
- + 4 more items
Behaviours
5- B1: Ethics and Integrity: IAProfs act with integrity and within the ethical code of conduct of organisation/auditee, acting ...
- B2: Adds Value/Continuous Improvement: IAProfs apply their knowledge of the organisation and wider context to identify impro...
- B3: Professional Development: IAProfs take responsibility for own/audit team’s professional development by seeking out oppor...
- B4: Proactive and Adaptable: IAProfs are proactive; able to think ahead to adapt their approach to manage conflicting priori...
- B5: Professional Scepticism: IAProfs demonstrate an attitude that includes a challenging mind and being alert to conditions ...
End-Point Assessment
Assessment Plan
Type: PDF
Version & Source
- Version
- 1.0
- Approved for delivery
- Last changed
- 7 Apr 2022
- Earliest start
- 7 Aug 2018
- Approved for delivery
- 8 Aug 2018
- EQA Provider
- Ofqual
- Sector Subject Area
- 15.3 Business management
- Last checked
- 11 Mar 2026
Frequently Asked Questions
What knowledge, skills and behaviours are in the ST0610 standard?▼
The Internal audit professional apprenticeship has 5 knowledge items, 9 skills, and 5 behaviours that apprentices must demonstrate.
How long is the Internal audit professional apprenticeship?▼
The typical duration is 36 months, with a maximum funding band of £17,000.
What does a delivery guide for ST0610 include?▼
The KSB Planner delivery guide includes plain-English KSB interpretations, EPA preparation guidance, delivery risk analysis, on/off-the-job mapping, employer engagement strategies, and more — all tailored to ST0610.
Data sourced from Skills England. KSB Planner delivery guides are an interpretation and planning aid based on official published source material — not an official regulator-issued document.