Course Outline
Auditing, Assessment, and Organizational Governance
- Comparative analysis of audit, assessment, review, and inspection processes
- The role of internal audit in governance and assurance
IIA International Standards and Code of Ethics
- Structure of the IPPF and its mandatory elements
- Maintaining independence, objectivity, and ethical behavior
Risk-Based Audit Planning and Scope Definition
- Mapping assurance activities and defining the audit universe
- Setting engagement objectives, criteria, and scope
Audit Programs, Evidence, 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
- Implementing a process approach and risk-based thinking
- Grading nonconformities and assessing process performance
Auditing ISO 27001 Information Security Management Systems
- Reviewing Annex A control areas and risk treatment strategies
- Evaluating information security evidence and sampling techniques
Data Acquisition and Preparation for Audit Analytics
- Understanding source systems, data extracts, and data dictionaries
- Performing data cleaning, validation, and integrity 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 tools
- Utilizing generative AI for evidence review and report drafting
Anomaly Detection and Fraud Indicator Testing
- Applying rule-based and statistical outlier detection
- Analyzing data using Benford's Law
- Testing for duplicates, gaps, and exceptions
Forensic Auditing Fundamentals
- Identifying fraud types and red flag indicators
- Defining investigation scope and maintaining the chain of evidence
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 operational controls
- Incorporating 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
- Understanding the five components and ERM principles
- Defining risk appetite, tolerance, and portfolio perspectives
Practical Application of ISO 31000 Risk Management
- Implementing the risk management process and core principles
- Maintaining risk registers, key risk indicators, and treatment plans
Compliance Programs and AML Prevention
- Establishing compliance frameworks and testing controls
- Analyzing 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.
- 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 towards data-driven testing methods.
- Finance, administrative, and operations personnel involved in conducting or receiving audits.
Testimonials (2)
Fun to talk
Jihan Fadila - BAF
Course - Root Cause Analysis (RCA) for Internal Audit
The trainer was helpful..
