Course Outline
Auditing, Assessment, and Organisational Governance
- Differentiating between audit, assessment, review, and inspection.
- The role of internal audit in governance and assurance.
IIA International Standards and Code of Ethics
- Structure of the IPPF and mandatory elements.
- Maintaining independence, objectivity, and ethical conduct.
Risk-Based Audit Planning and Scoping
- Assurance mapping and defining the audit universe.
- Setting engagement objectives, criteria, and scope.
Audit Programmes, Evidence, and Working Papers
- Managing audit programmes per ISO 19011.
- Ensuring evidence sufficiency, reliability, and proper documentation.
Auditing ISO 9001 Quality Management Systems
- Applying the process approach and risk-based thinking.
- Grading nonconformities and assessing process performance.
Auditing ISO 27001 Information Security Management Systems
- Reviewing Annex A control areas and risk treatment strategies.
- Gathering information security evidence and sampling techniques.
Data Acquisition and Preparation for Audit Analytics
- Source systems, data extracts, and data dictionaries.
- Data cleaning, validation, and completeness checks.
Analytical Procedures, Sampling, and Full-Population Testing
- Trend, ratio, and reasonableness analysis.
- Comparing sampling methods with full-population testing.
AI and Automation in the Audit Lifecycle
- Utilising automated audit software and workflow tools.
- Using generative AI for evidence review and draft generation.
Anomaly Detection and Fraud Indicator Testing
- Rule-based and statistical outlier detection.
- Applying Benford's law analysis.
- Testing for duplicates, gaps, and exceptions.
Forensic Auditing Fundamentals
- Identifying fraud types and red flag indicators.
- Defining investigation scope and maintaining the evidence chain.
Digital Forensics Tools and Evidence Handling
- Evidence imaging and hash verification processes.
- Analysing timeline and email metadata.
Cybersecurity Risk and IT General Controls
- Reviewing access, change, and operations controls.
- Understanding the cyber threat landscape for audit planning.
Cloud Infrastructure and Data Protection Assessment
- Assessing shared responsibility and cloud configurations.
- Checking data protection and privacy compliance.
COSO Enterprise Risk Management
- The five components and principles of ERM.
- Defining risk appetite, tolerance, and portfolio views.
ISO 31000 Risk Management in Practice
- Risk management processes and underlying principles.
- Maintaining risk registers, key risk indicators, and treatment plans.
Compliance Programmes and AML Prevention
- Compliance frameworks and control testing.
- AML typologies, screening, and transaction monitoring.
Integrated Audit Simulation and Reporting
- Conducting an end-to-end audit of a simulated business cycle.
- Documenting findings, root causes, reporting, and follow-up actions.
Requirements
- Professional experience in administrative, financial, compliance, or auditing roles.
- Confidence in using spreadsheets for basic data handling tasks.
- No prior programming or statistics background is necessary.
Target Audience
- Reviewers and supervisors responsible for the quality of audit and assessment outcomes.
- Internal auditors and compliance officers transitioning to data-driven testing methods.
- Finance, administrative, and operations staff who either conduct or receive audits.
Testimonials (2)
Fun to talk
Jihan Fadila - BAF
Course - Root Cause Analysis (RCA) for Internal Audit
The trainer was helpful..
