This lesson provides an overview of integrated audits, which are a special type of engagement that differ from normal audits. The focus of an integrated audit is to dive into internal controls, issue an opinion, and issue a report on the internal controls of an organization. The purpose of a normal audit, on the other hand, is to obtain reasonable assurance that financial statements are free from material misstatements. There are various reasons a company might need or want an integrated audit, and the lesson will further explore these reasons and learning objectives.