Course Outline
Auditing, Assessment, and Organisational Governance
- Distinguishing between audit, assessment, review, and inspection
- The role of internal audit in governance and assurance
IIA International Standards and Code of Ethics
- Understanding the IPPF structure and mandatory components
- Maintaining independence, objectivity, and ethical conduct
Risk-Based Audit Planning and Scoping
- Mapping assurance activities 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 is sufficient, reliable, and properly documented
Auditing ISO 9001 Quality Management Systems
- Applying the process approach and risk-based thinking
- Grading nonconformities and evaluating process performance
Auditing ISO 27001 Information Security Management Systems
- Reviewing Annex A control areas and risk treatment
- Gathering information security evidence and applying sampling techniques
Data Acquisition and Preparation for Audit Analytics
- Identifying source systems, extracts, and data dictionaries
- Performing data cleaning, validation, and completeness checks
Analytical Procedures, Sampling, and Full-Population Testing
- Conducting trend, ratio, and reasonableness analysis
- Choosing between sampling and full-population testing
AI and Automation in the Audit Lifecycle
- Leveraging automated audit software and workflow tools
- Using generative AI for evidence review and report drafting
Anomaly Detection and Fraud Indicator Testing
- Implementing 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 chain of evidence
Digital Forensics Tools and Evidence Handling
- Creating evidence images and verifying hashes
- Analyzing timelines and email metadata
Cybersecurity Risk and IT General Controls
- Reviewing access, change, and operations controls
- Incorporating the cyber threat landscape into audit planning
Cloud Infrastructure and Data Protection Assessment
- Evaluating shared responsibility and cloud configurations
- Performing data protection and privacy compliance checks
COSO Enterprise Risk Management
- Understanding the five components and ERM principles
- Managing risk appetite, tolerance, and portfolio views
ISO 31000 Risk Management in Practice
- Applying the risk management process and principles
- Maintaining risk registers, key risk indicators, and treatment plans
Compliance Programmes and AML Prevention
- Testing compliance frameworks and controls
- Analyzing AML typologies, screening, and transaction monitoring
Integrated Audit Simulation and Reporting
- Conducting an end-to-end audit of a simulated business cycle
- Reporting findings, root causes, and follow-up actions
Requirements
- Professional experience in administrative, financial, compliance, or auditing roles.
- Basic proficiency with spreadsheets for data handling tasks.
- No prior background in programming or statistics is required.
Target Audience
- Reviewers and supervisors accountable for the quality of audit and assessment activities.
- Internal auditors and compliance officers seeking to transition toward data-driven testing methods.
- Staff in finance, administration, and operations who participate in or receive audits.
Testimonials (2)
Fun to talk
Jihan Fadila - BAF
Course - Root Cause Analysis (RCA) for Internal Audit
The trainer was helpful..
