Course Outline
Auditing, Assessment and Organisational Governance
- Comparison 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
- Independence, objectivity and ethical behaviour
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 under 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
- Annex A control areas and risk treatment
- Information security evidence and sampling techniques
Data Acquisition and Preparation for Audit Analytics
- Source systems, data extracts and dictionaries
- Data cleaning, validation and integrity checks
Analytical Procedures, Sampling and Full-Population Testing
- Trend, ratio and reasonableness analysis
- Comparing sampling versus full-population testing
AI and Automation in the Audit Lifecycle
- Automated audit software and workflow applications
- Using generative AI for evidence review and drafting
Anomaly Detection and Fraud Indicator Testing
- Rule-based and statistical outlier identification
- Application of Benford's law
- Testing for duplicates, gaps and exceptions
Forensic Auditing Fundamentals
- Fraud typologies and red flag indicators
- Scope of investigation and chain of evidence
Digital Forensics Tools and Evidence Handling
- Evidence imaging and hash verification
- Timeline reconstruction and email metadata analysis
Cybersecurity Risk and IT General Controls
- Access, change and operations control testing
- Integrating the cyber threat landscape into audit planning
Cloud Infrastructure and Data Protection Assessment
- Shared responsibility and cloud configuration reviews
- Data protection and privacy compliance checks
COSO Enterprise Risk Management
- The five components and ERM principles
- Risk appetite, tolerance and portfolio perspective
ISO 31000 Risk Management in Practice
- Risk management processes and core principles
- Maintaining risk registers, KRI and treatment plans
Compliance Programmes and AML Prevention
- Compliance frameworks and control testing
- AML typologies, screening and transaction monitoring
Integrated Audit Simulation and Reporting
- End-to-end audit of a simulated business cycle
- Documenting findings, root cause, reporting and follow-up actions
Requirements
- Experience in administrative, financial, compliance or auditing roles.
- Proficiency in using spreadsheets for basic data handling.
- No background in programming or statistics is required.
Target Audience
- Reviewers and supervisors accountable for audit and assessment quality.
- Internal auditors and compliance officers transitioning to data-driven testing methods.
- Finance, administrative and operations staff involved in conducting or receiving audits.
Testimonials (2)
Fun to talk
Jihan Fadila - BAF
Course - Root Cause Analysis (RCA) for Internal Audit
The trainer was helpful..
