Beginning Auditor Tools and Techniques - Training - The Institute of Internal Auditors (IIA)
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Beginning Auditor Tools and Techniques

Your opportunity to...
  • Learn how to perform the work of internal auditing enabling you to carry out your assignment on a value-added audit engagement.
  • Engage in a risk-based audit approach, from planning through process documentation to testing, analysis, and reporting.
  • Understand internal auditing today.
  • Become familiar with the scope and application of the Professional Practices Framework.
  • Learn the concepts and terms that are central to internal auditing.
  • View your own organization from an internal auditing perspective.
  • Learn how to communicate and "sell" internal auditing results.
Calling all...
  • Beginning auditors, with up to one year's experience in internal auditing
  • Non-auditors responsible for business-controls, compliance, and quality-audit activities
Course Description

Prerequisites: None
Advanced Preparation: None
Delivery Method: Group-Live


To become a successful auditor, a strong base of knowledge and an understanding of basic auditing skills are essential. With this program, new auditors, as well as non-auditors with internal control responsibilities, can learn the ins and outs of an audit from beginning to end.

Through team exercises, group discussion, and lectures, attendees will gain a foundation of knowledge that will allow them to properly prepare for and conduct a successful audit, using preliminary surveys and evidence-gathering techniques. A basic understanding of the roles of risks and internal controls in auditing will also be stressed, along with interpersonal and team-building skills.

Course Outline
Internal Auditing Today
  • Define internal auditing
  • Identify the roles of internal auditors
  • Describe the components of the Audit Model
Risk Assessment and Risk Management
  • Identify the components of risk assessment and risk management as they relate to internal auditing
  • Identify the components of the COSO Internal Control Framework
Audit Planning
  • Identify the requirements of annual audit planning.
  • Identify the components of an audit project plan.
Interviewing
  • Identify the components of interviews.
Process Documentation
  • Identify the common forms used during process documentation.
Audit Programs
  • Identify the components of audit programs.
Emerging Tools
  • Identify emerging tools that automate the audit process.
Testing
  • Identify the methods for obtaining and presenting audit evidence.
Reporting
  • Identify the process to report audit findings.
Selling of the Results
  • Identify the best practices for selling audit results to stakeholders.
Teamwork
  • Identify the components required to function successfully on an audit team.
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