Course Outline
Auditing, Assessment, and Organizational Governance
- Comparative analysis of audit, assessment, review, and inspection
- The role of internal audit in governance and assurance
IIA International Standards and Code of Ethics
- IPPF structure and mandatory components
- Maintaining independence, objectivity, and ethical behavior
Risk-Based Audit Planning and Scoping
- Mapping assurance activities and defining the audit universe
- Defining engagement objectives, criteria, and scope
Audit Programmes, Evidence, and Working Papers
- Managing audit programmes per ISO 19011
- Ensuring evidence sufficiency, reliability, and 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
- Collecting information security evidence and sampling strategies
Data Acquisition and Preparation for Audit Analytics
- Source systems, data extracts, and data dictionaries
- Data cleaning, validation, and integrity checks
Analytical Procedures, Sampling, and Full-Population Testing
- Trend, ratio, and reasonableness analysis
- Sampling methods versus full-population testing
AI and Automation in the Audit Lifecycle
- Using automated audit software and workflow tools
- Leveraging Generative AI for evidence review and documentation drafting
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
- Timeline and email metadata analysis
Cybersecurity Risk and IT General Controls
- Access, change, and operational controls
- Understanding the cyber threat landscape for audit planning
Cloud Infrastructure and Data Protection Assessment
- Reviewing shared responsibility and cloud configurations
- Data protection and privacy compliance checks
COSO Enterprise Risk Management
- The five components and ERM principles
- Setting risk appetite, tolerance, and portfolio perspectives
ISO 31000 Risk Management in Practice
- Risk management processes and principles
- Managing 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
- Reporting findings, root causes, and follow-up actions
Requirements
- Professional experience in administrative, financial, compliance, or auditing roles.
- Proficiency with spreadsheets for basic data manipulation.
- No prior background in programming or statistics is necessary.
Target Audience
- Reviewers and supervisors accountable for the quality of audits and assessments.
- Internal auditors and compliance officers transitioning to data-driven testing methods.
- Finance, administrative, and operations personnel who perform or undergo audits.
Testimonials (2)
Fun to talk
Jihan Fadila - BAF
Course - Root Cause Analysis (RCA) for Internal Audit
The trainer was helpful..
