The case study Orotavia was developed to facilitate the Internal Audit Training of Trainers workshops and simulates a capital city municipality. The case study is the core teaching resource during the Fundamentals and Advanced Internal Audit Training of Trainers modules and workshops and provides an opportunity to bridge the gap between theory and the practical application of International Standards for the Professional Practice of Internal Auditing (ISPPIA) while also assisting to develop soft skills such as communication, working as a team and problem solving. It is structured into three volumes that should be used simultaneously: (i) Volume I – Audit Simulation (summary of the Orotavia scenario); Volume II – Documentation Templates and Examples and Volume III – Trainers Guide. The Case Study will be further developed during the course of the Program.