Course Outline
Auditing, Assessment, and Organizational Governance
- Distinguishing between audits, assessments, reviews, and inspections
- 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 Scope Definition
- Mapping assurance needs and defining the audit universe
- Establishing engagement objectives, criteria, and scope
Audit Programs, Evidence, and Documentation
- 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
- Evaluating information security evidence and sampling methods
Data Collection and Preparation for Audit Analytics
- Understanding source systems, data extracts, and dictionaries
- Data cleansing, validation, and integrity verification
Analytical Techniques, Sampling, and Full-Population Testing
- Performing trend, ratio, and reasonableness analyses
- Comparing sampling methods versus full-population testing
AI and Automation in the Audit Lifecycle
- Utilizing automated audit software and workflow tools
- Leveraging generative AI for evidence review and documentation drafting
Anomaly Detection and Fraud Indicator Analysis
- Identifying outliers using rule-based and statistical methods
- Applying Benford’s Law for analysis
- Testing for duplicates, gaps, and exceptions
Foundations of Forensic Auditing
- Common fraud typologies and warning signs
- Defining investigation scope and maintaining the chain of custody
Digital Forensics Tools and Evidence Management
- Evidence imaging and hash value verification
- Analyzing timelines and email metadata
Cybersecurity Risks and General IT Controls
- Evaluating access, change, and operations controls
- Understanding the cyber threat landscape for audit planning
Cloud Infrastructure and Data Protection Evaluation
- Reviewing shared responsibility models and cloud configurations
- Checking data protection and privacy compliance
COSO Enterprise Risk Management
- Core components and ERM principles
- Defining risk appetite, tolerance, and portfolio-level views
Practical Application of ISO 31000 Risk Management
- Risk management processes and underlying principles
- Maintaining risk registers, KRI’s, and treatment plans
Compliance Programs 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
- Documenting findings, root causes, and follow-up actions
Requirements
- Professional background in administration, finance, compliance, or auditing.
- Proficiency in using spreadsheets for fundamental data management.
- No prior experience in programming or statistics is necessary.
Target Audience
- Supervisors and reviewers accountable for the quality of audit and assessment outcomes.
- Internal auditors and compliance officers transitioning towards data-centric testing methodologies.
- Staff in finance, administration, and operations who participate in or are subject to audits.
Testimonials (2)
Fun to talk
Jihan Fadila - BAF
Course - Root Cause Analysis (RCA) for Internal Audit
The trainer was helpful..
