Testing, Sampling & Control Evaluation
A one day course for internal auditors who wish to develop or refresh their testing
and evaluation skills.
This course is also suitable for rotational or guest auditors to help develop key audit skills.
Learning outcomes
understanding the difference between process & control
different techniques for testing & sampling, & when to use them
understanding & assessing control design & effectiveness
how use of data analytics can enhance your audit
Who Should Attend?
This course is aimed at internal auditors who need to develop or refresh their testing, sampling and evaluation skills and knowledge. The course is also suitable for guest auditors or subject matter specialists who are working with the internal audit function on a short term basis.
Course outline
- Evaluating the control framework: walkthrough testing | process vs control | evaluating the control framework
- Planning the audit programme: deciding what to test | optimising audit coverage | developing the work programme
- Testing tools & techniques: transactional & non-transactional controls | use of analytics | developing the work programme
- Testing & sampling: sample sources | direction of testing | sampling approaches
- Documenting audit testing: real examples | outcomes | tools
Book your course
All of our courses can be tailored to your needs.
To make a booking or discuss your requirements, get in touch: