Course Outline
Auditing, Evaluation, and Organizational Governance
- Distinguishing between audit, evaluation, review, and inspection
- The role of internal audit in governance and assurance
IIA International Standards and Ethical Code
- Structure and mandatory requirements of the IPPF
- Maintaining independence, objectivity, and ethical behavior
Risk-Based Audit Planning and Scope Definition
- Mapping assurance needs and defining the audit universe
- Establishing engagement objectives, criteria, and scope
Audit Programs, Evidence Collection, and Working Papers
- Managing audit programs in accordance with ISO 19011
- Ensuring the sufficiency, reliability, and proper documentation of evidence
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 strategies
- Gathering information security evidence and managing sampling
Data Acquisition and Preparation for Audit Analytics
- Understanding source systems, data extracts, and data dictionaries
- Executing data cleaning, validation, and completeness checks
Analytical Procedures, Sampling, and Full-Population Testing
- Conducting trend, ratio, and reasonableness analyses
- Comparing sampling methods with full-population testing
AI and Automation in the Audit Lifecycle
- Leveraging automated audit software and workflow platforms
- Using generative AI for evidence review and report drafting
Anomaly Detection and Fraud Indicator Analysis
- Applying rule-based and statistical outlier detection techniques
- Utilizing Benford’s law for analysis
- Performing tests for duplicates, gaps, and exceptions
Foundations of Forensic Auditing
- Identifying fraud types and red flag indicators
- Defining investigation scope and maintaining the chain of evidence
Digital Forensics Tools and Evidence Management
- Creating evidence images and verifying hashes
- Analyzing timelines and email metadata
Cybersecurity Risk and IT General Controls
- Evaluating access, change, and operations controls
- Integrating the cyber threat landscape into audit planning
Cloud Infrastructure and Data Protection Assessment
- Reviewing shared responsibility models and cloud configurations
- Conducting data protection and privacy compliance checks
COSO Enterprise Risk Management
- Exploring the five components and ERM principles
- Understanding risk appetite, tolerance, and portfolio perspectives
Practical Application of ISO 31000 Risk Management
- Implementing risk management processes and principles
- Maintaining risk registers, key risk indicators, and treatment plans
Compliance Programs and AML Prevention
- Testing compliance frameworks and controls
- Addressing AML typologies, screening, and transaction monitoring
Integrated Audit Simulation and Reporting
- Executing an end-to-end audit of a simulated business cycle
- Documenting findings, root causes, reports, and follow-up actions
Requirements
- Professional experience in administrative, financial, compliance, or auditing functions.
- Proficiency in using spreadsheets for basic data manipulation and analysis.
- No prior knowledge of programming or statistics is necessary.
Target Audience
- Reviewers and supervisors accountable for the quality of audit and assessment activities.
- Internal auditors and compliance officers transitioning toward data-driven testing methodologies.
- Staff in finance, administration, and operations who participate in or support audit processes.
Testimonials (2)
Fun to talk
Jihan Fadila - BAF
Course - Root Cause Analysis (RCA) for Internal Audit
The trainer was helpful..
