Course Outline
Auditing, Assessment, and Organizational Governance
- Comparing audit, assessment, review, and inspection processes
- 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 behavior
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 sufficiency, reliability, and 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
- Annex A control areas and risk treatment strategies
- Gathering information security evidence and sampling techniques
Data Acquisition and Preparation for Audit Analytics
- Source systems, data extracts, and data dictionaries
- Data cleaning, validation, and completeness checks
Analytical Procedures, Sampling, and Full-Population Testing
- Trend, ratio, and reasonableness analysis
- Choosing between sampling and full-population testing
AI and Automation in the Audit Lifecycle
- Utilizing automated audit software and workflow tools
- Leveraging generative AI for evidence review and draft creation
Anomaly Detection and Fraud Indicator Testing
- Rule-based and statistical outlier identification
- Applying Benford's law analysis
- Testing for duplicates, gaps, and exceptions
Forensic Auditing Fundamentals
- Types of fraud and red flag indicators
- Defining investigation scope and maintaining the evidence chain
Digital Forensics Tools and Evidence Handling
- Evidence imaging and hash verification
- Analyzing timelines and email metadata
Cybersecurity Risk and IT General Controls
- Access, change, and operations controls
- The cyber threat landscape in audit planning
Cloud Infrastructure and Data Protection Assessment
- Shared responsibility models and cloud configuration reviews
- Compliance checks for data protection and privacy
COSO Enterprise Risk Management
- The five components and ERM principles
- Defining risk appetite, tolerance, and portfolio views
ISO 31000 Risk Management in Practice
- Risk management processes and core principles
- Maintaining risk registers, KPIs, and treatment plans
Compliance Programmes 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 experience in administrative, financial, compliance, or auditing functions.
- Basic proficiency with spreadsheets for data management.
- No prior programming or statistical background is necessary.
Target Audience
- Reviewers and supervisors accountable for the quality of audits and assessments.
- Internal auditors and compliance officers transitioning to data-driven testing methodologies.
- Finance, administrative, and operations personnel who participate in or support audit activities.
Testimonials (2)
Fun to talk
Jihan Fadila - BAF
Course - Root Cause Analysis (RCA) for Internal Audit
The trainer was helpful..
