The basics of audit methodology
Auditors audit processes not people and use the methodology outlined in the IPPF to achieve this in an objective manner. This training defines the approach to apply to every assignment from the planning phase to the close. It will outline tools and methods to apply to all types of assignment.
Participants
Internal auditors - beginners or experienced
Prérequis
No
Objectifs pédagogiques
Understand the different stages of an audit assignment
Define the assignment objectives in line with the risks of the audited activity
Gather evidence to achieve these assignment objectives
Assess the quality of the audit evidence collected
Develop audit recommendations able to leverage change
Define the assignment objectives in line with the risks of the audited activity
Gather evidence to achieve these assignment objectives
Assess the quality of the audit evidence collected
Develop audit recommendations able to leverage change
Contenu
Internal Audit : definitions and position on governance
Internal Audit assignment process overview
Planning phase of an audit assignment :
- Assignment letter
- Stakeholder needs
- Risk Analysis
- Process Mapping / Flowcharts
- Risk Control Matrices
- Identify audit criteria
- Define a work programme
Fieldwork phase of an audit assignment
- The quality of audit evidence
- Testing documentation
- Observation sheets
- Definition of Recommendations
Internal Audit assignment process overview
Planning phase of an audit assignment :
- Assignment letter
- Stakeholder needs
- Risk Analysis
- Process Mapping / Flowcharts
- Risk Control Matrices
- Identify audit criteria
- Define a work programme
Fieldwork phase of an audit assignment
- The quality of audit evidence
- Testing documentation
- Observation sheets
- Definition of Recommendations
Documentation
Powerpoint slides, exercises and case studies, technical sheets and bibliography
Intervenants
An experienced internal auditor
4.7 / 5
Note obtenue sur la base de 3 répondants sur la période de janvier à juillet 2023
Les + de la formation
- Full coverage of audit methodology according to the IIA standards Plenty of exercises including case studies
