Course Outline
Auditing, Assessment, and Organizational Governance
- Distinguishing between auditing, 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 its mandatory components
- Maintaining independence, objectivity, and ethical behavior
Risk-Based Audit Planning and Scoping
- Assurance mapping and defining the audit universe
- Establishing 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 evaluating process performance
Auditing ISO 27001 Information Security Management Systems
- Control areas in Annex A and risk treatment strategies
- Gathering information security evidence and sampling techniques
Data Acquisition and Preparation for Audit Analytics
- Understanding source systems, data extracts, and data dictionaries
- Data cleaning, validation, and completeness verification
Analytical Procedures, Sampling, and Full-Population Testing
- Performing trend, ratio, and reasonableness analyses
- Choosing between sampling and full-population testing
AI and Automation in the Audit Lifecycle
- Utilizing automated audit software and workflow utilities
- Leveraging Generative AI for evidence review and 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 evidence chain
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
- Assessing the cyber threat landscape for audit planning
Cloud Infrastructure and Data Protection Assessment
- Evaluating shared responsibility models and cloud configurations
- Conducting data protection and privacy compliance checks
COSO Enterprise Risk Management
- The five components and principles of ERM
- Defining risk appetite, tolerance, and the portfolio perspective
ISO 31000 Risk Management in Practice
- Applying the risk management process and core principles
- Maintaining risk registers, key risk indicators, and treatment plans
Compliance Programmes and AML Prevention
- Implementing compliance frameworks and testing controls
- Understanding 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, reporting, and follow-up actions
Requirements
- Professional experience in administrative, financial, compliance, or auditing roles.
- Proficiency in using spreadsheets for basic data management.
- 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 professionals transitioning to data-driven testing methodologies.
- Finance, administrative, and operational staff who either conduct or undergo audits.
Testimonials (2)
Fun to talk
Jihan Fadila - BAF
Course - Root Cause Analysis (RCA) for Internal Audit
The trainer was helpful..
