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
- IPPF structure and essential requirements
- Maintaining independence, objectivity, and ethical conduct
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 per ISO 19011
- Ensuring sufficiency, reliability, and documentation of evidence
Auditing ISO 9001 Quality Management Systems
- Applying 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
- Assessing information security evidence and sampling methods
Data Acquisition and Preparation for Audit Analytics
- Understanding 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 analyses
- Comparing sampling techniques with full-population testing
AI and Automation in the Audit Lifecycle
- Utilizing automated audit software and workflow tools
- 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
- Evaluating access, change, and operations controls
- Incorporating the cyber threat landscape into audit planning
Cloud Infrastructure and Data Protection Assessment
- Reviewing shared responsibility and cloud configurations
- Conducting 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
- Following 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
- Monitoring AML typologies, screening, and transactions
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.
- Practical proficiency with spreadsheets for basic data management.
- No prior background in programming or statistics is necessary.
Audience
- Reviewers and supervisors accountable for the quality of audits and assessments.
- Internal auditors and compliance professionals transitioning to data-driven testing methods.
- Finance, administrative, and operations personnel 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..
