Internal audit is confronted with a range of significant challenges. Increasing organizational and regulatory complexity, along with emerging trends such as artificial intelligence and cybersecurity, are placing considerable pressure on the profession. In Switzerland, however, formal educational opportunities are largely limited to short Certificates of Advanced Studies (CAS). This gap in advanced education may jeopardize audit quality and hinder talent retention. Consequently, there is a growing need for a comprehensive MAS degree in internal audit.

The study employed the design science research framework, which utilizes iterative build and evaluate cycles to develop an artifact. Based on a literature and program review, an initial curriculum structure was created, comprising three Certificates of Advanced Studies (CAS), each containing five modules. During the evaluation cycle, additional components (particularly soft skills) were identified. Semi-structured interviews with various stakeholders, such as internal audit managers, were conducted to validate and refine the curriculum.

The thesis presents a validated curriculum for the first MAS program in internal audit in Switzerland. It is built around three CAS programs: CAS 1 "Foundations of Internal Audit," CAS 2 "Conducting Internal Audit," and CAS 3 "Business Landscape for Internal Audit." Each CAS comprises five modules, which are briefly described. The program is aligned with the Certified Internal Auditor (CIA) examination, ensuring thorough preparation for certification. It also emphasizes various soft skills, including critical thinking, teamwork, and project management across the modules. Expert feedback led to three key enhancements. First, a standalone communication module was added due to the critical importance of this soft skill. Second, the modules "Audit Planning" and "Audit Execution" were distinctly separated. Third, practical use of audit tools was directly integrated into the Data Analytics module. Finally, the "Audit Execution" module was designed by first defining intended learning outcomes, followed by learning and teaching activities, and concluding with an assessment method. The module includes an interactive retail-fraud case study to ensure practical relevance and engagement.