This course helps you understand the basics of auditing. You’ll learn how to prepare, perform, report, and close an audit. It is ideal for new auditors, those preparing to be in an audit team, and people who will soon be audited and want to understand the auditing process.
- Identify the steps needed to prepare, perform, report and follow up, and closure.
- Identify types of audit evidence needed to verify conformance to requirements
- Conduct a desk audit and collect audit evidence
- Report results of the audit, follow-up and verify actions taken.
- The nature, purpose and scope of internal auditing
- Auditing theory
- Internal audit as a consulting engagement
- Planning the audit
- Audit evidence and internal controls
- Use of computers in internal audit
- Tests of control and substantive procedures
- Sampling and other techniques
- Forming an audit judgment
- Formulating the audit opinion
Who should attend
This course is designed for individuals currently working in the internal audit function, new auditors, those preparing to be on teams of auditors, and people who wish to understand the auditing process while being audited.