TBGC 2015 CPD Book

User Manual: TBGC

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1
Progress Through Sharing
technical skills
exam preparation
public sector
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
2015
half day seminars
2
technical skills
exam preparation
public sector
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
half day seminars
2
TECHNICAL SKILLS
A PRACTICAL WORKSHOP IN CORPORATE GOVERNANCE AND RISK MANAGEMENT (PWCG) 5
AUDIT REPORTS: BETTER DESIGN, FASTER DELIVERY (AREP) 7
AUDITING BUSINESS CONTINUITY MANAGEMENT PLANS (ABCM) 8
AUDITING GOVERNANCE, STRATEGY, ETHICS AND RISK MANAGEMENT (GSER) 9
AUDITING OUTSOURCED CONTRACTS (CONA) 10
AUDITING PROJECTS, PROJECT MANAGEMENT AND PROJECT RISK (APMR) 12
AUDITING THE HUMAN RESOURCES FUNCTION (AHR) 14
CONDUCTING AN AUDIT FROM CRADLE TO GRAVE (CACTG) 15
CORPORATE GOVERNANCE: STRATEGIES FOR INTERNAL AUDIT (CGSA) 17
EFFECTIVE REPORT WRITING (ERW) 18
ESSENTIAL ELEMENTS OF THE INTERNAL AUDITING PROCESS (EEIP) 19
FINANCIAL AUDITING FOR INTERNAL AUDITORS IN THE PRIVATE SECTOR (FAIA-PRI) 21
FINANCIAL AUDITING FOR INTERNAL AUDITORS IN THE PUBLIC SECTOR (FAIA-PUB) 22
FRAUD RISK FOR IA (FRIA) 23
HOW TO EFFECTIVELY REVIEW YOUR ORGANISATION’S RISK MANAGEMENT PROCESS (ORMP) 25
RISK-BASED AUDITING (RBA) 26
ROOT CAUSE IDENTIFICATION (RCI) 28
SAMPLING FOR INTERNAL AUDITORS (SAMP) 29
SKILLS FOR SUPERVISING AN INTERNAL AUDIT PROJECT (SIAP) 30
TOOLS AND TECHNIQUES FOR THE INTERNAL AUDITOR – BLOCK 1 (TTB1) 31
TOOLS AND TECHNIQUES FOR THE INTERNAL AUDITOR – BLOCK 2 (TTB2) 32
TOOLS AND TECHNIQUES FOR THE INTERNAL AUDITOR – BLOCK 3 (TTB3) 33
TOOLS AND TECHNIQUES FOR THE INTERNAL AUDITOR – BLOCK 4 (TTB4) 34
EXAM PREPARATION
CERTIFICATION IN CONTROL SELF-ASSESSMENT: A REVIEW COURSE (CCSAR) 36
CIA LEARNING SYSTEM INSTRUCTOR LED COURSE - PART 1 (CIA1) 39
CIA LEARNING SYSTEM INSTRUCTOR LED COURSE - PART 2 (CIA2) 41
CCIA LEARNING SYSTEM INSTRUCTOR LED COURSE - PART 3 (CIA3) 44
PUBLIC SECTOR
A NEW SERVICE MODEL: AUDITOR ROLES IN GOVERNMENT PERFORMANCE MEASUREMENT (ARGPM) 49
ADVANCED PERFORMANCE AUDITING IN THE PUBLIC SECTOR (APAUD) 51
AUDITING THE MANAGEMENT AND REPORTING OF PERFORMANCE INFORMATION IN THE PUBLIC SECTOR (APIA) 52
AUDITING THE TREASURY FUNCTION (ATF) 53
FUNDAMENTALS OF AUDITING THE SUPPLY CHAIN MANAGEMENT (PROCUREMENT) FUNCTION (ASCM) 55
OPERATIONAL AUDITING: EVALUATING PROCUREMENT AND SOURCING (OAEP) 56
OPERATIONAL AUDITING: EVALUATING THE SUPPLY CHAIN (OAESC) 58
OPERATIONAL AUDITING: INFLUENCING POSITIVE CHANGE (OAIPC) 59
PERFORMANCE AUDITING FOR THE PUBLIC SECTOR (PAUD) 61
TOPICAL ISSUES
ASSESSING YOUR PROTECTION OF PERSONAL IDENTIFIABLE INFORMATION (POPI) 63
BUILDING A SUSTAINABLE QUALITY PROGRAM (BSQP) 64
COMBINED ASSURANCE – INTERNAL AUDITORS TO TAKE THE LEAD (CATL) 66
CONTROL SELF-ASSESSMENT: AN INTRODUCTION (CSAI) 67
CONTROL SELF-ASSESSMENT: FACILITATION SKILLS (CSAF) 69
CORPORATE SOCIAL RESPONSIBILITY: OPPORTUNITIES FOR INTERNAL AUDIT (CSRO) 70
COSO 2013: IMPLEMENTING THE FRAMEWORK (COIF) 71
DEVELOPING A FRAUD RISK MANAGEMENT PROGRAM FOR YOUR ORGANISATION (DFRP) 73
ENVIRONMENTAL AUDITING FOR NON-ENVIRONMENTAL AUDITORS (ENEA) 74
HOW TO DETECT AND PREVENT OCCUPATIONAL FRAUD (FRAUD) 75
ISSUING AN “ASSESSMENT” IN TERMS OF KING III (IAK3) 76
LEAN AUDITING: DELIVERING ADDED VALUE (LEAN) 77
PERFORMING AN EFFECTIVE QUALITY ASSESSMENT (PEQA) 78
3
technical skills
exam preparation
public sector
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
half day seminars
3
BEHAVIOURAL SKILLS
ADVANCED INTERVIEW SKILLS FOR INVESTIGATIONS (AISI) 80
ART OF PERSUASION FOR INTERNAL AUDIT (PERS) 81
COMMUNICATION AND NEGOTIATION SKILLS FOR THE 21ST CENTURY AUDITOR (CNSCA) 82
ETHICS AT WORK AND IN THE INTERNAL AUDIT PROFESSION (EWIP) 84
HOW TO DEAL WITH DIFFICULT PEOPLE! COMMUNICATION AND CONFLICT MANAGEMENT (CCM) 85
TOOLS AND TECHNIQUES FOR THE NEW AUDIT MANAGER (TNAM) 87
INFORMATION SKILLS
ADVANCED EXCEL FOR INTERNAL AUDITORS (ADVEX) 90
AUDITING CLOUD COMPUTING (CLOUD) 91
CLOUD COMPUTING: CRITICAL SECURITY AND CONTROL ISSUES (CCOM) 93
DATA MINING FOR AUDITORS - A LOGICAL APPROACH TO CONTINUOUS AUDITING AND GOVERNANCE (DMIA) 95
DATA SECURITY RISKS FOR INTERNAL AUDIT (DSRI) 96
EXCEL FOR BEGINNERS: TOOLS FOR INTERNAL AUDITORS (EXCEL) 97
IT AUDIT AND GOVERNANCE IN EMERGING TECHNOLOGY (ITET) 98
IT AUDITING FOR NON-IT AUDITORS (BASICS OF IT AUDITING) (NONIT) 99
IT AUDITING : BEYOND THE BASICS (ITBB) 100
IT GOVERNANCE AND RISK - FOR THE NON-IT PROFESSIONAL (ITGR) 101
IT UNDERSTANDING FOR THE IA PROFESSION (ITIA) 102
KEEPING UP WITH TECHNOLOGY – BETTER GOVERNANCE AND CONTROL (TBGC) 105
RISK BASED IT AUDITING (RITA) 106
THE NEW COSO INTEGRATED RISK MANAGMENT COURSE FOR THE INTERNAL AUDIT PROFESSION (NIRM) 107
LEADERSHIP AND STRATEGY
AUDIT COMMITTEE: RESPONSIBILITIES (ACR) 111
BUILDING, LEADING AND MANAGING THE INTERNAL AUDIT DEPARTMENT (BLIA) 112
HEADS OF INTERNAL AUDIT INDUCTION (HIAM) 113
THE INTERNAL AUDITOR’S GUIDE TO STRATEGIC THINKING (IAST) 114
LEADERSHIP & INFLUENCE WORKSHOP (LDIW) 115
LEADERSHIP SKILLS FOR SUPERVISORS (LSS) 116
MEETING MANAGEMENT WORKSHOP (MMW) 117
PRESENTATION SKILLS WORKSHOP (PSW) 118
SMART REPORT WRITING FOR SENIOR MANAGEMENT (SMART) 119
SOCIAL MEDIA IN THE WORKPLACE WORKSHOP (SMWW) 120
SUCCESSFUL STRATEGIES FOR HEADS OF INTERNAL AUDIT (SSAM) 121
TIME MANAGEMENT WORKSHOP (TMW) 122
WEBINARS
ASSESSING ETHICS IN THE ORGANISATION (WAEO) 124
BUILDING A RELATIONSHIP BETWEEN INTERNAL AUDIT AND THE AUDIT COMMITTEE (WBAC) 125
COMPANY LAW, PFMA AND OTHER ACTS (WCLA) 126
DO WE UNDERSTAND CARBON FOOTPRINT? (WCAF) 127
HOW TO AUDIT COMPLIANCE (WHAC) 128
HOW TO AUDIT CUSTOMER SERVICE (WACS) 129
INTERNAL AUDIT AND WHISTLE BLOWING (WIWB) 130
ISO 31000 AND ISO 31010 (RISK MANAGEMENT) (WISO) 131
UNDERSTANDING RISK METHODOLOGY (WURM) 132
HALF DAY SEMINARS
FRAUD INDICATORS, RED FLAGS AND PREVENTION (FIRF) 134
COBIT5 – IT GOVERNANCE FOR INTERNAL AUDITORS (COBIT5) 135
ENVIRONMENTAL INDICATORS FOR NON-ENVIRONMENTAL AUDITORS (EINA) 136
ROLE OF INTERNAL AUDIT AS A CONSULTANT - MANAGING EXPECTATIONS (RIAC) 137
THE EFFECT OF THE NEW COMPANIES ACT ON INTERNAL AUDIT (ENCA) 138
4
Technical Skills courses are aimed at developing or enhancing the technical skills
for all internal auditors. The courses range from basic entry level courses to more
advanced technical skills.
technical skills
exam preparation
public sector
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
half day seminars
4
technical skills
exam preparation
public sector
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
A 10% group discount will apply to organisations placing a simultaneous booking for 2 or more registrants.
Please click here for general course information and IIA SA Terms and Conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.
5
HOW WILL THIS COURSE BENEFIT YOU?
After completion of this course, participants will be able to:
- understand the reasons behind the current state of play within
the corporate governance arena
- appreciate and consider current and potential future corporate
governance initiatives
- assess the extent to which your organisation demonstrates
characteristics of good and effective corporate governance
- understand basic principles and practices of risk management
- appreciate the contribution that internal control makes to
effective risk management and governance
- understand the role that internal audit may fulfill within an
organisation’s risk management and governance efforts
- appreciate practical ideas to embed risk management into the
culture of the organisation
- have an overview of risk-based internal auditing
COURSE CONTENT
The course is highly interactive and will cover the following:
The course is highly interactive and will cover the following:
• IntroductionandSettingofObjectives
• DefinitionofInternalAudit–WhatisInternalAudit?
o definition of risk management, internal control and
corporate governance and the role and responsibilities of
internal audit regarding these three elements
• WhatisCorporateGovernance?(includingthenew
definition of corporate governance (Bob Garrat, Thin in
Top), stakeholders, roles and responsibilities of various
role players, appropriate structures and processes - best
practices)
• Introductiontobestpracticecharacteristicsofgood
corporate governance (as per King III)
• KingIIIUpdate
• Introductiontoriskmanagementandriskmanagement
practices and principles
• Introductiontointernalcontrolmodelsandframeworks
• Embeddingriskmanagement
• InternalAuditandRiskManagement
• Risk-basedinternalauditing
• Casestudies:Pleasereferto“MethodofEvaluation”below
• Conclusion–whatdidwelearn
METHOD OF EVALUATION
• Casestudytoevaluateunderstandingoftheconcepts:
Regal Treasury Bank – Jeff Levenstein – demonstrating the
total absence of good governance practices as identified
during the course [participants will be required to review
the case study and to review Regal Treasury’s corporate
governance practices or the lack thereof and make
recommendations to improve the governance practices]; and
/or
Enron – participants will be required to review and to
identify the corporate governance practices that were
lacking and/or in place, but not effective and also to make
recommendations to improve the corporate governance
practices.
A PRACTICAL WORKSHOP IN CORPORATE GOVERNANCE AND RISK
MANAGEMENT PWCG
Recent development and corporate failures have demonstrated the real need for eective corporate governance and risk management
practices. Internal auditors have a critical role to play regarding eective governance and it is therefore imperative that they are up to date
with current thinking in these areas.
DURATION: 2 DAYS CPD HOURS: 16
technical skills
exam preparation
public sector
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
A 10% group discount will apply to organisations placing a simultaneous booking for 2 or more registrants.
Please click here for general course information and IIA SA Terms and Conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.
6
A PRACTICAL WORKSHOP IN CORPORATE GOVERNANCE AND RISK MANAGEMENT PWCG
A comprehensive analysis of a company covering ALL
aspects in terms of good corporate governance practices.
This case study will be performed in syndicate groups and
is very detailed – the case study review takes 1-2 hours to
perform, where after auditors should be able to perform an
audit of their organisation’s corporate governance and risk
management practices.
The case study will be prepared by the participants and
evaluated by the course presenter to ensure that all concepts
have been fully understood.
WHO SHOULD ATTEND?
The course will be suitable for those who wish to gain an overview and
understanding of the principles of sound corporate governance.
Level 1
Entry or introductory level for those requiring a fundamental
understandingofthesubject.
Level 2
Internal auditors who are already practicing internal audit and have
abasicunderstandingofthesubject
technical skills
exam preparation
public sector
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
A 10% group discount will apply to organisations placing a simultaneous booking for 2 or more registrants.
Please click here for general course information and IIA SA Terms and Conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.
7
COURSE DESCRIPTION
Are you an internal auditor who is manager-level or above who is
charged with updating or redesigning your organizations’ audit reports
and with using report-writing resources eciently? Need to overhaul
your audit report? Want to use your sta’s and audit management’s
time better to get reports delivered faster? Need to be sure critical
messages are getting through to your audit committee and executive
management?
COURSE OUTLINE:
Report-Design Task Analysis
• Assessthereadersofyourreports
• Assessthereaders’usesofyourreports
• Setexpectationsfortimeliness
• Understandapproachesthatleadtoandthatimpedetimeliness
• Assessdesignand/orproductionpreferencesandconstraints
Use or Modication of Standard Structures
• Designtheoverallstructureofthereport
• Buildexecutivesummaries
• Adoptwhole-report,risk,management-awareness,and/or
observation ratings
• Consideradoptingobservationsummaries
• Structureobservations
• Useoromitappendices
Formatting
• Usebestpracticesforup-to-datenarrative,mapped,andtable
formats
• Selectanappropriatepageorientation(portraitversuslandscape)
• Developthegraphic“look”
• Selectfontsandfontsizes
• Incorporatecolor,graphics,andphotography
Special Considerations
• Developareport-qualitychecklistalignedwiththereport
structure
• ExploresecureWebdelivery
• Designtheconsultingreport.
Level 3
Supervisory/competent/senior internal auditors: those who already
have a sound, practical grasp of the fundamentals of internal audit-
ing and manage sta
Level 4
For advanced internal auditors: Auditors with excellent understand-
ing of topics being presented, who are interested in exchanging
knowledge with instructors and other participants
AUDIT REPORTS: BETTER DESIGN, FASTER DELIVERY AREP
DURATION: 1 DAY CPD HOURS: 8
NEW
technical skills
exam preparation
public sector
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
A 10% group discount will apply to organisations placing a simultaneous booking for 2 or more registrants.
Please click here for general course information and IIA SA Terms and Conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.
8
SEMINAR OBJECTIVE
Chief Audit Executives (CAE’s) have been challenged to educate corpo-
rate executives on the risks, controls, costs, and benets of adopting
a Business Continuity Management (BCM) program. The CAE must
understand the role of BCM as one of three elements of an Emergency
Management Program.
COURSE CONTENT
• BCMDefinition
• CrisisManagementPlanning
• DisasterRecoveryofIT
• BuildingaBusinessCase
• CommonDisasterScenarios
• CommonDisasterImpacts
• BCMRequirements
o Management Support
o Risk Assessment and Risk Mitigation
o Business Impact Analysis
o Business Recovery and Continuity Strategy
o Disaster Recovery for IT
o Awareness and Training
o Maintenance of the BCM Program
o Exercise of the Business Continuity
o Crisis Communications
o Coordination with External Agencies
• EmergencyResponse
• CrisisManagement
WHO SHOULD ATTEND?
• Entryorintroductorylevelforthoserequiringafundamental
understanding
• Internalauditorswhoarealreadypracticinginternalauditand
haveabasicunderstandingofthesubject
• Supervisory/competent/seniorinternalauditors:thosewho
already have a sound, practical grasp of the fundamentals of
internal auditing and manage staff.
Level 1
Entry or introductory level for those requiring a fundamental
understandingofthesubject.
Level 2
Internal auditors who are already practicing internal audit and have
abasicunderstandingofthesubject
Level 3
Supervisory/competent/senior internal auditors: those who already
have a sound, practical grasp of the fundamentals of internal audit-
ing and manage sta
AUDITING BUSINESS CONTINUITY MANAGEMENT PLANS ABCM
DURATION: 1 DAY CPD HOURS: 8
technical skills
exam preparation
public sector
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
A 10% group discount will apply to organisations placing a simultaneous booking for 2 or more registrants.
Please click here for general course information and IIA SA Terms and Conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.
9
AUDITING GOVERNANCE, STRATEGY, ETHICS AND RISK MANAGEMENT
GSER
HOW WILL THIS COURSE BENEFIT YOU?
This course will provide audit executives and managers with tools and
techniques to assist them in auditing governance, strategy, ethics and
risk management, ensuring that their internal audit functions comply
with Standard 2100.
COURSE CONTENT
• Introductionandobjectivesetting
• Standard2100
• AuditingCorporateGovernance
• StrategyperCOSOandothers
• Ethicsandculture
• RiskManagementperCOSO
• RiskManagementperIIA
• Whatdidwelearn
WHO SHOULD ATTEND?
Audit executives and managers who want their internal audit functions
to remain relevant, to show this relevance and add real value.
Level 3
Supervisory/competent/senior internal auditors: those who already
have a sound, practical grasp of the fundamentals of internal audit-
ing and manage sta
Level 4
For advanced internal auditors: Auditors with excellent understand-
ing of topics being presented, who are interested in exchanging
knowledge with instructors and other participants
DURATION: 2 DAYS CPD HOURS: 16
technical skills
exam preparation
public sector
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
A 10% group discount will apply to organisations placing a simultaneous booking for 2 or more registrants.
Please click here for general course information and IIA SA Terms and Conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.
10
COURSE SYNOPSIS
Develop techniques which enable you to audit outsourcing arrange-
ments at all stages, from the original assessment of viability and deci-
sionmakingprocess,throughtheagreementofobjectives,selectionof
partner and eective monitoring of the service delivery itself.
COURSE CONTENT
• Theobjectiveofoutsourcing–whydoorganisationsseekto
outsource?
• Keystageswithintheoutsourcingprocess
• Theobjectivesandelementsofcontractmanagement.
• Internalaudit’srole–whatimpactdoesanoutsourcing
arrangement have on the planning and delivery of the auditor’s
work?
• Whatarethesystemriskswithinthedifferentstagesofthe
contract:
o identification of need and assessment of viability
o identification of potential contractors
o tendering and award of the contract
o handover of the activity
o monitoring contract performance
o evaluationagainstobjectives
o termination of the contract
• Howtoevaluateandmapofcontrolsforconsiderablerisks
• Thedevelopmentofanauditprogrammetotesttheeffectiveness
of key controls identified.
• Overviewofcontractmanagement
o outsourcingobjectives
o transfer of risk
o roles and responsibilities
o elements of the management process
o different approaches to outsourcing
o legal and contractual issues
• Internalaudit’srole
o changes to the internal audit approach
o who are we providing assurance to?
o the new challenges to face
o a focus on client management roles instead of operations
management information needs
o communication flows
o where can we add value
• Risk
o business seeking to transfer risk through the outsourcing
process
o cost implications
o balancing risk and the cost of control
o what different risks are introduced through the outsourcing
arrangement
• Contractcontrolandmanagement
o developing the right structure
o matching control to contractual requirements
o qualitative v quantitative assessment
o development and use of KPIs
o introducing changes in service or activity requirements
o performance reporting
o poor performance – remedy and review
AUDITING OUTSOURCED CONTRACTS CONA
This course is designed to introduce you to the concepts of outsourcing and the potential impact on business processes. It enables you to
consider how you can provide the assurance that senior management, the Board and other stakeholders seek when considering the account-
ability of contracting processes and the achievement of objectives.
DURATION: 1 DAY CPD HOURS: 8
technical skills
exam preparation
public sector
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
A 10% group discount will apply to organisations placing a simultaneous booking for 2 or more registrants.
Please click here for general course information and IIA SA Terms and Conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.
11
AUDITING OUTSOURCED CONTRACTS CONA
• Auditapproach
o considering the drivers for the business
o considering business history and inherent risk
o determining key risks
o assessing the business control framework
o developing a structured approach to the audit work
o focusing on key risk areas.
WHO SHOULD ATTEND?
Level 1
Entry or introductory level for those requiring a fundamental
understandingofthesubject.
Level 2
Internal auditors who are already practicing internal audit and have
abasicunderstandingofthesubject
Level 3
Supervisory/competent/senior internal auditors: those who already
have a sound, practical grasp of the fundamentals of internal audit-
ing and manage sta
technical skills
exam preparation
public sector
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
A 10% group discount will apply to organisations placing a simultaneous booking for 2 or more registrants.
Please click here for general course information and IIA SA Terms and Conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.
12
HOW WILL THIS COURSE BENEFIT YOU?
After completing this course, participants will be
able to:
• Identifythedifferencesbetweenprogramandproject
management and understand the roles individuals play in
projectsuccess
• Identifyhowriskmaterialiseswithinliveprojectsand,left
uncontrolled,causesprojectstofail
• Planforinvolvementinprojectandprogrammanagement
audits
• Outlinehowdifferentassessmentstrategiesaredeployedat
differentprojectstagesandhowtheseshouldbeintegrated
withtheprojecttimeline
• Appreciatetheinterplaybetweenrisk,timescaleandcost
This course is accompanied by an extensive and indexed manual for use
on return to work.
COURSE CONTENT
1. Project and Program Management
• Definingprojectandprograms–essentialdifferences
• ProjectDiversity–Differenttypesofprojects
• Thestructureandorganizationofprojects
• Keyplayersandroles
• Theriskprofileofatypicalproject
• Theauditroleinprojectsandprograms
• Theinternalauditor’sinvolvementinprojects
• Planningforauditaction
2. Approaches to Project Management
• TraditionalApproach
• PhasedApproachinthedevelopmentofaproject
• ProjectInitiation-determiningthenatureandscopeofthe
development
• Theimportanceofprojectplanning
• Howtoassessinitialprojectrisk?
• Factoringincomplexities–partnershipoperations,
outsourced service providers, undue reliance, culture risk etc.
3. Auditing Projects
• UnderstandingtheProjectStages,Projectrisks,ProjectRoles
and Responsibilities.
• ThePrinciplesofGoodInternalControl
• DevelopinganAuditProgram
4. Project Organization – Roles & Responsibilities
• Teamstructureandbasicconsiderations
• Rolesandresponsibilities
• Theprojectteam:peopleandriskfactorsassociatedwith
pace and stress
• Understandingprojectmetrics:Independentproject
auditors,projectofficesandprojectaccountants
• CommunicationsandQualityIssues
5. Project Risk
• ProjectRiskassessment
• ProjectRiskconsiderations-including,projectriskplanning,
scope risk, resource risk, constraint management and
managing activity risk.
• Controllingadditionalcostsandtimepenalties
• Planre-assessment
AUDITING PROJECTS, PROJECT MANAGEMENT AND PROJECT RISK APMR
Internal auditors at the leading edge of risk awareness are being called upon to give assurance that organizational change is being properly
governed and managed. Organisations are no longer happy to pour huge sums of money into late, under-functional and over budget projects.
DURATION: 2 DAYS CPD HOURS: 16
technical skills
exam preparation
public sector
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
A 10% group discount will apply to organisations placing a simultaneous booking for 2 or more registrants.
Please click here for general course information and IIA SA Terms and Conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.
13
6. System Development Life Cycle
• DevelopmentorMaintenance
• Testing-Whydoweneedtotest?
• Documentation–Dowereallyneedit?
• Risksimplicated
• TypicalControls
WHO SHOULD ATTEND?
• Anyoneresponsibleforassessingorauditingprojects,programs
orprojectrisk.
• Allwhoneedtounderstandthecomplexfactorsand
interweavingofriskinmodernprojectsandwhoneedtoensure
thatprojectsareproperlycontrolled.
Level 2
Internal auditors who are already practicing internal audit and have
abasicunderstandingofthesubject
Level 3
Supervisory/competent/senior internal auditors: those who already
have a sound, practical grasp of the fundamentals of internal audit-
ing and manage sta
Level 4
For advanced internal auditors: Auditors with excellent understand-
ing of topics being presented, who are interested in exchanging
knowledge with instructors and other participants
AUDITING PROJECTS, PROJECT MANAGEMENT AND PROJECT RISK APMR
technical skills
exam preparation
public sector
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
A 10% group discount will apply to organisations placing a simultaneous booking for 2 or more registrants.
Please click here for general course information and IIA SA Terms and Conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.
14
WHO SHOULD ATTEND?
This course is open to all.
WHAT WILL I LEARN?
Upon completion you will be able to:
• understandtheroleandimportanceofamodernHRfunction
and how it should support the achievement of organisational
objectivesandstrategy
• recognisetheobjectivesofHRanditskeyactivities
• identifyandassessriskandappropriatemitigationassociated
with the HR function from an internal audit perspective
• deliverprofessionalinsightandinternalauditassuranceoverHR
and its service delivery
• knowwheretoobtainadditionalresourcestohelpyouauditHRin
your organisation more effectively.
COURSE PROGRAMME
• backgroundtoHRmanagement
• importanceofeffectiveHRtoallorganisations,irrespectiveof
sector
• objectivesoforganisationalHRactivity
• rangeofservicesdeliveredbymodernHRfunctions
• alternateHRstrategiesavailabletoorganisations
• risksassociatedwiththeHRfunctionandHRservicedeliveryand
options for risk mitigation
• topicalHRissuesanddevelopmentsfacingorganisationsandthe
HR profession
• commonproblemsandpracticalissuesfacedwhenauditingHR.
WHO SHOULD ATTEND?
Level 1
Entry or introductory level for those requiring a fundamental
understandingofthesubject.
Level 2
Internal auditors who are already practicing internal audit and have
abasicunderstandingofthesubject
Level 3
Supervisory/competent/senior internal auditors: those who already
have a sound, practical grasp of the fundamentals of internal audit-
ing and manage sta
Level 4
For advanced internal auditors: Auditors with excellent understand-
ing of topics being presented, who are interested in exchanging
knowledge with instructors and other participants
AUDITING THE HUMAN RESOURCES FUNCTION AHR
It may be a cliché but people are regularly described as an organisation’s greatest asset. Considerable energy and resources are invested in
developing HR strategies, processes and services. This course will show you how to provide eective, professional insight and internal audit
assurance over this important area.
DURATION: 1 DAY CPD HOURS: 8
NEW
technical skills
exam preparation
public sector
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
A 10% group discount will apply to organisations placing a simultaneous booking for 2 or more registrants.
Please click here for general course information and IIA SA Terms and Conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.
15
HOW WILL THIS COURSE BENEFIT YOU?
• Learntoconductanauditfrombeginningtoend
• Learntounderstandrisksandtheirroleinauditing
• Understandhowtoidentify,evaluate,anddocumentinternal
controls
• Usethepreliminarysurveytodeterminehowandwhattoaudit
• Discoverthebesttechniquesforgatheringauditevidenceand
preparing workpapers
• Enhanceandpracticeinterpersonalandteam-buildingskills
throughout the audit
• Understandtheimportanceoftheauditcommunicationprocess
COURSE CONTENT
The Internal Auditor’s Roles and Responsibilities
• Thedefinitionofinternalauditingexplored
• Auditresponsibilitiesandgeneralauditobjectives
• Typesofinternalauditsandfactorsimpactingauditemphasis
• Attributesofthe21stcenturyinternalauditor
• Yourroleinsellingtheinternalauditfunction
• Casestudy:“AuditingtheTitanic”demonstratingtheroleof
Internal Audit vs. External Audit and other key principles.
Internal Auditing Standards
• CodeofEthicsforInternalAuditors
• InternationalStandardsfortheProfessionalPracticeofInternalAuditing
The Audit Model – Performance of Audit Work
• Overviewoftheauditprocess
• Plantheaudit–thepreliminarysurvey,auditobjectives,scope,
and audit program
• Examine,evaluate,anddocumentinformationduringfieldwork
• Communicateresults
• Follow-upprocedures
• Timemanagement(hintsforbudgetingyourtime)
Internal Control
• Understandmanagement’sresponsibilityforcontrol
• Identifyinternalaudit’sresponsibilityregardingcontrol
• IntroducetheCOSOcontrolmodel
• Internalcontrolcomponentsandfactors
• Understandthedifferencebetween“hard”and“soft”controls
• Reviewtoolsfordocumentingandevaluatinginternalcontrols
Documenting and Evaluating Internal Controls
• Understandthepurposeofthepreliminarysurvey
• Determinewhichcontrolsareefficientandproperlydesignedand
functioning effectively
• Compareanddiscussaudittoolsfordocumentingcontrolsystems
including narratives, ICQ’s, flowcharts, and risk/control matrices
• Learntheadvantagesanddisadvantagesofeachtool
• Exercise:Flowcharting
The Audit Program
• Understandthethoughtprocessinvolvedinauditprogramdevelopment
• Reviewguidelinesforpreparingauditprograms
• Learntodevelopauditobjectives,auditscope,andprogramteststeps
• Exercise:Developingauditobjectives,auditscope,andprogramteststeps
Workpapers and Audit Evidence
• WhattheStandardssayaboutworkpapers
• Typicalworkpaperorganizationandcontents
• Typesofauditevidence
Developing Audit Findings
• Exploretheartofdevelopingtheauditfinding
• Understandwhenitisanauditfindingthroughthefiveattributes
of an audit finding approach
• Gettingtotherootcause(twomethods);agreeingandreporting
on the root cause
• Developingtheauditfindingsandvalue-addrecommendations
by addressing the identified root cause(s)
CONDUCTING AN AUDIT FROM CRADLE TO GRAVE CACTG
DURATION: 5 DAYS CPD HOURS: 40
technical skills
exam preparation
public sector
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
A 10% group discount will apply to organisations placing a simultaneous booking for 2 or more registrants.
Please click here for general course information and IIA SA Terms and Conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.
16
Analytical Review Using Audit Software
• Commonusesofthecomputerasanaudittool
• Learntheconceptsofdataextractionandanalysisinperforming
analytic review
• Reviewanalysestoidentifyandinvestigateauditissuesusingthe
computer
• Exercise:Reviewofcomputerreportsandhowtomakethembetter
Teamwork
• Understandthevalueofbeinganeffectiveteammember
• Determinewhoshouldbeonyourauditteam
• Working‘with’thecustomer(gettingthecustomer‘onboard’)
• Practicalexerciseintermsofteamworkprinciples
Interpersonal Skills and Interviewing
• Gaininsightintobehaviouralskillsandcommunication
techniques to improve your ability to communicate effectively
with others
• Learnbasictechniquesforeffectiveinterviewing
• Therelationshipbetweengoodcommunicationandproblem
solving
• Exercise:Auditinterviewroleplaying
Case Studies
• Usedthroughoutthecoursetoreinforceconceptslearned
Method of evaluation
• Casestudytoevaluateunderstandingoftheconcepts:
Worldcom – Cynthia Cooper – demonstrating compliance with the
IIA Standards and Code of Ethics [participants will be required to
review the case study and to identify the relevant IIA Standards and
Code of Ethics values norms that relate to the example]; and /or
Enron – the ineffective role of the Internal Audit Department
(Anderson Consulting) [participants will be required to review the case
study and to identify the relevant IIA Standards and Code of Ethics
values that relate to the example, but were not complied with]
• Casestudytoevaluateunderstandingoftheconcepts:
• variouscasestudieswillbeconductedduringthe5days
addressing the concepts dealt with during the day. Participants
will be required to prepare answers to the 3-4 questions posed at
the end of the day and to present their results during the start of
the next day’s session. I will re-cap at the start of every new day
in terms of the previous day(s)’ content to ensure that participants
understand the concepts already dealt with.
• ‘role-play’willalsobeusedtoenableparticipantstopracticefor
example‘marketinginternalaudittoadifficultcustomer/tothe
auditcommittee’;‘interviewingskills–discussionoffindings
withmanagement’;‘discussingtheroleofinternalauditaspartof
good corporate governance and fraud prevention’, etc.
• participantswillalsobeexposedtodeliveringpresentations–rethe
answers to their case study of the previous day, as well as the results of
a comprehensive risk assessment (Alpha Piper Oil Rig Disaster 1988)
• attheendofthe5days,theparticipantswillhaveprepareda
comprehensive case study re the Alpha Piper Oil Rig Disaster.
They will watch the video of 24 minutes, where after they have
to analyse the risks that materialised and prepare a detailed
assessment of how they would have prevented and/or reduced
the impact of the above risks. This case study will be presented in
the form of an audit report to management. Identifying key risks,
controls and recommendations for improvement.
The case study will be prepared by the participants and evaluated by the
course presented to ensure that all concepts have been fully understood.
The case study will be prepared by the participants and evaluated by the
course presenter to ensure that all concepts have been fully understood.
WHO SHOULD ATTEND?
• Auditorswithlessthansixmonthsofauditexperience
• Non-auditorswithresponsibilityfordevelopingandmonitoring
internal control
Level 1
Entry or introductory level for those requiring a fundamental
understandingofthesubject.
Level 2
Internal auditors who are already practicing internal audit and have
abasicunderstandingofthesubject
CONDUCTING AN AUDIT FROM CRADLE TO GRAVE CACTG
technical skills
exam preparation
public sector
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
A 10% group discount will apply to organisations placing a simultaneous booking for 2 or more registrants.
Please click here for general course information and IIA SA Terms and Conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.
17
HOW WILL THIS COURSE BENEFIT YOU?
• Gaintheskillsnecessarytoreviewandimproveyourcorporate
governance structure.
• Learnhowtoanalyzeandpromoteyourorganization’sethics
program.
• Developtechniquestoeffectivelyassessyourorganization’srisk
management activities
COURSE CONTENT
Corporate Governance
• Whyisgovernanceimportant?
• GeneraldefinitionsincludingtheStandardsdefinition
• Valueofcorporategovernance
• Examplesofimpactofpoorgovernanceonpublicandnon-publicentities
• KingIII
Roles And Responsibilities
• Board,auditcommittee,internalaudit,externalaudit,andothers
• Explorehowtheperspectiveofthoseresponsiblehaschangedandwhy
Legal, Regulatory, And Standard
• IIAStandards
• CompaniesAct,PFMA,MFMAetc
• COSOEnterpriseRiskManagement
• Examinetheemergingbodyofknowledgeofthevariousproponentsof
corporate governance and how we might act in response
Business Ethics
• Standards from Ethics professional organizations
• Codesofconduct,conflictofinterest,ethicspolicies,
• Toneatthetop,vision,andvalues-howtoinfluencethem
• Toolsforassessingethics
• Examinetheimpactoninternalauditassuranceandconsultingservices
Transparency
• Disclosure mechanisms
• Executivecompensation
• IndependenceofBoard
• Theroleofinternalauditinginthesesensitiveissues
• Toolsforassessingtransparency
Enterprise Risk Management
• Organizational performance
• InternalauditingasacatalystforERM
Monitoring
• Audit committee role/charters
• ToolsforBoardandauditcommitteeself-assessment
• Corporategovernanceasanauditableriskarea
• Managingrelationships
• Positioninginternalauditingintheorganization
• Trackingandmeasuringgovernance
Communications
• Ensuring all elements of governance are communicated
• Developingastrategytolinkandimplementalloftheelementsof
corporate governance
Conclusion
• Practical solutions to meeting standards for assuring governance
• Riskandopportunitiesfortheinternalauditprofession
• Personalchallengestotheauditor
WHO SHOULD ATTEND?
Level 3
Supervisory/competent/senior internal auditors: those who already
have a sound, practical grasp of the fundamentals of internal audit-
ing and manage sta
Level 4
For advanced internal auditors: Auditors with excellent understand-
ing of topics being presented, who are interested in exchanging
knowledge with instructors and other participants
CORPORATE GOVERNANCE: STRATEGIES FOR INTERNAL AUDIT CGSA
DURATION: 2 DAYS CPD HOURS: 16
technical skills
exam preparation
public sector
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
A 10% group discount will apply to organisations placing a simultaneous booking for 2 or more registrants.
Please click here for general course information and IIA SA Terms and Conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.
18
HOW WILL THIS COURSE BENEFIT YOU?
The aim of this course is to enable participants to eectively present
the results of their internal audit engagement.
COURSE CONTENT
After completion of this course, participants will be able to:
• Identifyanddevelopconstructiveauditfindings
• Discussauditfindingswithclients
• Obtainagreementwithmanagementtotakecorrectiveactions
• Statetheobjectivesandmethodsofreporting
• Developanauditreportoutline
• Compileaneffectivereportand
• Provideguidanceandconstructivefeedbackonareport
• IntroductionandSettingofObjectives
• TheIIAStandards–auditandreportingprocess
• TheAuditandReportingProcess(aspertheStandards)
o Sources of audit findings
o Elements of audit findings
o Determiningtheauditobjective
o Assessing the condition
o Establishing the impact
o Determining the cause / contributing factors
o Developing the audit finding and recommendation
o Audit communication (including interviewing, reporting and
presenting to management – discussion with management
and incorporating their comments)
o Overcoming resistance to change through effective
communication
o Agreeing action and resolving disagreements
o Developing the audit report (structure for impact)
o Following up on reports
o Effectiveness of reporting (characteristics of an effective report)
• (Newsectionincluded):EnglishWritingTips(highlevelpointers
(1 hour session)
• Casestudies:Pleasereferto“MethodofEvaluation”below
• Conclusion–Whathavewelearned?
METHOD OF EVALUATION
• Participantswillberequiredtodevelopandwritenumerous
findings and to construct a report using the best practice
principles learned during the course. The nature of this course is
highly interactive and practical – numerous case studies will be
presented. The presenter will review the final products for the
adequacy and effectiveness thereof.
WHO SHOULD ATTEND?
Level 1
Entry or introductory level for those requiring a fundamental
understandingofthesubject.
Level 2
Internal auditors who are already practicing internal audit and have
abasicunderstandingofthesubject
Level 3
Supervisory/competent/senior internal auditors: those who already
have a sound, practical grasp of the fundamentals of internal audit-
ing and manage sta
EFFECTIVE REPORT WRITING ERW
DURATION: 2 DAYS CPD HOURS: 16
technical skills
exam preparation
public sector
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
A 10% group discount will apply to organisations placing a simultaneous booking for 2 or more registrants.
Please click here for general course information and IIA SA Terms and Conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.
19
COURSE CONTENT
Introduction
• Thepurposeofinternalauditing.
• Thedefinitionofinternalauditing.
• Theinternalauditor'srolesandresponsibility.
• CodeofEthics.
• Managementexpectations.
• Generalauditobjectives.
• Typesofinternalaudits.
• Buildingrelationships.
• Theroleinsellingtheinternalaudit.
The COSO objectives
• UsingCOSOobjectivestoidentifykeypointsoffocusforagiven
audit assignment.
• Thedifferencebetween“hard”and“soft”controls.
• Practicalwaystoevaluate“soft”controls.
• RiskbasedauditingunderCOSO.
• HowCSAworkshopscansupportachievementofCOSOobjectives.
• HowCOSOobjectivescanbeutilizedtoformulateauditobjectives
and audit work programs.
• Exercise:Developingauditobjectives.
Planning
• Theauditcharterasstartingpointforproperplanning.
• Coveringoftheaudituniverseduringplanning.
• Essentialelementsofastrategic,annualandassignment
planning document.
• Plantheaudit–thepreliminarysurvey,auditobjectives,scope
and audit program.
• Differencebetweenplanningforassuranceandconsulting
assignments.
• Compareanddiscussaudittoolsduringplanningfordocumenting
control. systems including narratives, ICQ’s, flowcharts and risk/
control matrics.
• Exercise:flowcharting.
Risk Assessment
• Riskassessmentandriskbasedinternalauditing.
• Differencebetweenriskbasedauditingandcontrolbased
auditing.
• Usingofriskregistersforauditpurposes.
• Howtoassesstheeffectivenessandadequacyoftherisk
assessment process.
• Internalaudit'sroleintheriskassessmentprocess.Do’sand
Don’ts.
Fieldwork – Gathering Audit Evidence
• Attributesofpersuasiveauditevidence.
• Typesofengagementinformation.
• Sourcesofengagementevidence.
• Identifyingengagementinformation.
• Roleofanalyticalauditproceduresingatheringengagement
information.
• MakinguseofCAATStogatherengagementinformation.
• Documentingengagementinformationintoworkingpapers.
• Whydoweneedworkingpapers?
• Whatshouldbeonaworkingpaper?
• Controloverworkingpapersduringandafterauditassignments.
• Exercise:auditevidence
Reviewing
• Importanceofeffectivereviewing.
• Whenshouldreviewingoccurandbywhomshoulditbe
conducted?
• Essentialelementstolookforduringthereviewingprocess.
ESSENTIAL ELEMENTS OF THE INTERNAL AUDITING PROCESS EEIP
DURATION: 5 DAYS CPD HOURS: 40
technical skills
exam preparation
public sector
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
A 10% group discount will apply to organisations placing a simultaneous booking for 2 or more registrants.
Please click here for general course information and IIA SA Terms and Conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.
20
Reporting
• Sourceofauditfindings.
• Elementsofauditfindings.
• Assessingthecondition.
• Establishingtheimpact/risk.
• Determiningtherootcause/contributingfactorsandnotonlythe
symptoms.
• Developingcosteffectiveauditrecommendations.
• Importanceofincludingmanagementcommentsinauditreports.
• Importanceofdiscussingthedraftreportbeforeissuingthefinal
report.
• Agreeingoncorrectiveactionsandresolvingdisagreements.
• Developingtheauditreport(structureforimpact).
• Characteristicsofaneffectivereport.
• Avoidthepitfalls.
• Exercise:howtoavoidthepitfalls
• Exercise:writingauditfindings
WHO SHOULD ATTEND?
Level 2
Internal auditors who are already practicing internal audit and have
abasicunderstandingofthesubject
Level 3
Supervisory/competent/senior internal auditors: those who already
have a sound, practical grasp of the fundamentals of internal audit-
ing and manage sta
Level 4
For advanced internal auditors: Auditors with excellent understand-
ing of topics being presented, who are interested in exchanging
knowledge with instructors and other participants
ESSENTIAL ELEMENTS OF THE INTERNAL AUDITING PROCESS EEIP
technical skills
exam preparation
public sector
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
A 10% group discount will apply to organisations placing a simultaneous booking for 2 or more registrants.
Please click here for general course information and IIA SA Terms and Conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.
21
HOW WILL THIS COURSE BENEFIT YOU?
After completing this course, participants will be able to:
• Identifyanddevelopconstructiveauditfindings
• Discussauditfindingswithclients
• Obtainagreementwithmanagementtotakecorrectiveaction
• Statetheobjectivesandmethodsofreporting
• Developanauditreportoutline
• Compileaneffectivereport
• Provideguidanceandconstructivefeedbackonareport
COURSE CONTENT
Review of Accounting Principles
• Debitsandcredits
• GAAP/IFRS/GRAP
Information Flow from Business Process to Financial State-
ment
• Procurementtofinancialstatement
• Revenue
• Fixedassets
• Payrollandproductioncost
• Salesandmarketing
• Financialreporting
Financial Statements
• Balancesheet
• Incomestatement
• Annualreports
• Analyzingfinancialstatements
Common Recipes for Cooking the Books
• Thebigones--Enron,WorldCom,etc.
• Commonmanipulations
• Motivations
IT Applications
• Basicsofapplicationaudits
Financial auditing process
• Identifyingobjectives
• Riskassessment
• Identifyingcontrols
• Testingprocedures
Emerging Trends
• Sarbanes-Oxleyupdate
• Auditroles
• Keepingcurrent
WHO SHOULD ATTEND?
Internal auditors who want to understand and expand their roles
related to nancial reporting. Internal auditors who need a “refresher”
course on nancial accounting concepts. Managers who want to
expand their knowledge of nancial reporting and controls.
Level 1
Entry or introductory level for those requiring a fundamental
understandingofthesubject.
Level 2
Internal auditors who are already practicing internal audit and have
abasicunderstandingofthesubject
Level 3
Supervisory/competent/senior internal auditors: those who already
have a sound, practical grasp of the fundamentals of internal audit-
ing and manage sta
FINANCIAL AUDITING FOR INTERNAL AUDITORS IN THE PRIVATE SECTOR
FAIAPRI
Internal auditors are increasingly being tasked with renewing or expanding their focus on nancial auditing. This course will enable audi-
tors to approach these tasks with renewed condence. This is not a basic accounting class. Participants should have an understanding of
basic accounting.
DURATION: 3 DAYS CPD HOURS: 24
technical skills
exam preparation
public sector
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
A 10% group discount will apply to organisations placing a simultaneous booking for 2 or more registrants.
Please click here for general course information and IIA SA Terms and Conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.
22
HOW WILL THIS COURSE BENEFIT YOU?
After completing this course, participants will be able to:
• Identifyanddevelopconstructiveauditfindings
• Discussauditfindingswithclients
• Obtainagreementwithmanagementtotakecorrectiveaction
• Statetheobjectivesandmethodsofreporting
• Developanauditreportoutline
• Compileaneffectivereport
• Provideguidanceandconstructivefeedbackonareport
COURSE CONTENT
Review of Accounting Principles
• Debitsandcredits
• GAAP/IFRS/GRAP
Information Flow from Business Process to Financial State-
ment
• Procurementtofinancialstatement
• Revenue
• Fixedassets
• Payrollandproductioncost
• Salesandmarketing
• Financialreporting
Financial Statements
• Balancesheet
• Incomestatement
• Annualreports
• Analyzingfinancialstatements
Common Recipes for Cooking the Books
• Thebigones--Enron,WorldCom,etc.
• Commonmanipulations
• Motivations
IT Applications
• Basicsofapplicationaudits
Financial auditing process
• Identifyingobjectives
• Riskassessment
• Identifyingcontrols
• Testingprocedures
Emerging Trends
• Sarbanes-Oxleyupdate
• Auditroles
• Keepingcurrent
WHO SHOULD ATTEND?
Internal auditors who want to understand and expand their roles
related to nancial reporting. Internal auditors who need a “refresher”
course on nancial accounting concepts. Managers who want to
expand their knowledge of nancial reporting and controls.
Level 1
Entry or introductory level for those requiring a fundamental
understandingofthesubject.
Level 2
Internal auditors who are already practicing internal audit and have
abasicunderstandingofthesubject
Level 3
Supervisory/competent/senior internal auditors: those who already
have a sound, practical grasp of the fundamentals of internal audit-
ing and manage sta
FINANCIAL AUDITING FOR INTERNAL AUDITORS IN THE PUBLIC SECTOR
FAIAPUB
Internal auditors are increasingly being tasked with renewing or expanding their focus on nancial auditing. This course will enable audi-
tors to approach these tasks with renewed condence. This is not a basic accounting class. Participants should have an understanding of
basic accounting.
DURATION: 3 DAYS CPD HOURS: 24
technical skills
exam preparation
public sector
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
A 10% group discount will apply to organisations placing a simultaneous booking for 2 or more registrants.
Please click here for general course information and IIA SA Terms and Conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.
23
HOW WILL THIS COURSE BENEFIT YOU?
COURSE SYNOPSIS
The IA role has expanded into Fraud investigations as well. The IA may
be called upon to investigate Fraud suspicion or actual fraud happen-
ings. Thus it is important for the IA profession to have a good grasp
of Fraud Risk as to what it constitutes, how and when it may happen
and to assist in preventing it from happening. Fraud may take the face
of sheer corruption, Asset misappropriation, cheque fraud, nancial
statement fraud amongst other types. These acts are worse when done
through organized crime syndicates schemes and scams.
Therst step in combating fraud crime is to create the organisation setting
that is conducive to embrace Fraud Prevention Plans and Polices to be
implemented successfully were sound anti-fraud culture and strong ethical
behavior can become a reality. Without this step any Fraud Prevention Plan
and its supporting Anti-fraud Policy implementation will not succeed.
This course covers the above to the extent that will leave the IA profes-
sion knowledgeable in the Fraud Risk area to undertake their expanded
role with more condence.
ON COMPLETION YOU WILL HAVE GAINED THE
FOLLOWING:
o Demonstrate an awareness of fraud and corruption risk areas in
the business environment.
o Demonstrate an awareness of the values and ethical codes of the
business
o Demonstrate an awareness of the policies in place, indicators that
may be observed, in the detection, reduction and prevention of
fraudulent and corrupt actions.
COURSE CONTENT
1. Introduction to Fraud Risk
o Overview of Risk and Fraud Risk
o What Is the known/reported statistics on Fraud Risk
o Overview on Risk reduction strategies
o Overview of the appropriate organization setting to deter/
prevent fraud risk
o The need for IA to have a good grasp of Fraud Risk.
2. Statistical Overview
o How widespread is Fraud Risk
3. Corruption
o Defining, describing and understanding corruption?
o How wide spread is corruption in South Africa (Corruption
Perception index)?
o Strategies to detect corruption
o About the National Anti-Corruption Forum (NACF)
[Group Work: Case Study – analyse and feedback]
4. Asset Misappropriation
o General Overview of Asset Misappropriation
o Asset Misappropriation Schemes, Cases and examples
5. Organised Crime Syndicate, Schemes and Scams
o What are Organised Crime Syndicate, Schemes and Scams
o WhatarethemajorcrimesyndicatesgloballyandinSA
o What is in place to combat Organised Crime Syndicates?
What is the role of the Financial Intelligence Centre (FIC)
o What are the different type of Schemes and Scams practiced
by the Syndicates?
[Group Work – Questionnaire review against model answers]
FRAUD RISK FOR IA FRIA
DURATION: 3 DAYS CPD HOURS: 24
technical skills
exam preparation
public sector
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
A 10% group discount will apply to organisations placing a simultaneous booking for 2 or more registrants.
Please click here for general course information and IIA SA Terms and Conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.
24
6. Cheque Fraud
o What is cheque fraud and how does it happen?
o Cheque fraud prevention
7. Financial Statements
o Overview if Financial Statement Fraud
o Fraudulent Financial Reporting
o Determining Financial Statement Fraud – Red flagging
o Sarbanes/Oxley Act
o Reducing Financial Statement Fraud
[Group Work – Questionnaire review against model answers]
8. Reducing Risks
o Create the right Organisation setting for effective Risk and
Fraud Risk Management as described in COSO Framework
o Creating the right culture (Values & ethics) and fraud
prevention structure, processes and people responsibility to
enable fraud risk awareness
o Essential elements of a Fraud Risk Plan
o Effective Fraud Policy to drive the Fraud Risk Plan
o Essential elements of Fraud Awareness strategies
o Essential Elements of Fraud Detection & Prevention
o Describing Fraud Indicators
[Group Work – Questionnaire review against model answers]
9. Summary of Course
- What did you learn? Score yourselves against the “overall
course questionnaire to determine;
- Areas to improve own learning,
- Proposed future learning
EVALUATION METHOD
Progressive case studies, questionnaires, tests and model answers
throughout the course – (refer those embedded in the course content)
WHO SHOULD ATTEND?
A must for all those involved in Internal Audit and Risk management
but also useful for Supervisory and Management sta.
Level 1
Entry or introductory level for those requiring a fundamental
understandingofthesubject.
Level 2
Internal auditors who are already practicing internal audit and have
abasicunderstandingofthesubject
Level 3
Supervisory/competent/senior internal auditors: those who already
have a sound, practical grasp of the fundamentals of internal audit-
ing and manage sta
FRAUD RISK FOR IA FRIA
technical skills
exam preparation
public sector
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
A 10% group discount will apply to organisations placing a simultaneous booking for 2 or more registrants.
Please click here for general course information and IIA SA Terms and Conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.
25
HOW TO EFFECTIVELY REVIEW YOUR ORGANISATION’S RISK MANAGEMENT
PROCESS ORMP
This successful IIA training course is now entering its 5th year. Its emphasis is on sharing practical risk management advice needed by
internal auditors on attesting the risk management process.
HOW WILL THIS COURSE BENEFIT YOU?
On completion of the course, participants should:
• haveabroadunderstandingofriskmanagementandthe
interaction with internal audit;
• beabletodeveloptheirownriskbasedauditapproachaswellas
consider how to successfully audit the risk management process
required by various corporate governance codes;
• beabletodeterminewhetherriskmanagementcanbeusedasa
basis for the audit plan; and
• makerecommendationstomanagementforimprovement.
COURSE CONTENT
1. Why and how risk management has become pivotal in all
industries today
2. The need for a common risk management language
3. An integrated approach to Board oversight – risk management as
part of corporate governance
4. Increased risk management regulation – why all the fuss?
5. Discussing the key risk frameworks: COSO and ISO31000
6. King III’s requirements on risk management and its impact on
internal auditors
7. A closer Look at the “Risk Culture” - applying a risk assessment to
evaluate an organisation’s ethical climate
8. A risk management maturity model – defining your
organisation’s current and future state
9. Goals of an Enterprise Risk Management (ERM) initiative
10. The value proposition for ERM
11. Core risk management process steps depicted and discussed:
• Riskidentification
• Evaluation
• Risktreatment
• Monitoringandreview
• Communication
12. Suitable risk oversight structures and setting one up for your
organisation
13. Roles and responsibilities of key stakeholders in the risk
management process
14. Case studies on the integration of risk management and internal
audit
15. A risk management framework – do’s and don’ts
16. Achieving a full ERM capability – how long and what needs to be
in place to make it a success
17. Why risk management initiatives fail
18. How to embed risk management into the organisation
19. Introduction to risk modelling and general quantification
techniques
20. A risk management audit program provided and discussed
21. Tips on developing your risk based audit plan
22. Useful websites on risk management
23. Future risk management trends
WHO SHOULD ATTEND?
Level 2
Internal auditors who are already practicing internal audit and have
abasicunderstandingofthesubject
Level 3
Supervisory/competent/senior internal auditors: those who already
have a sound, practical grasp of the fundamentals of internal audit-
ing and manage sta
DURATION: 2 DAYS CPD HOURS: 16
technical skills
exam preparation
public sector
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
A 10% group discount will apply to organisations placing a simultaneous booking for 2 or more registrants.
Please click here for general course information and IIA SA Terms and Conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.
26
RISKBASED AUDITING RBA
There is a real need in the business world today for eective corporate governance and risk management practices. Internal auditors have
a critical role to play regarding eective governance and it is therefore imperative that they are up to date with current thinking in these
areas.
HOW WILL THIS COURSE BENEFIT YOU?
By attending this highly practical course you will discover how
to:
• Addressthefullrangeofissuesthatconcernmanagement
• Understandhowtolinkobjectives,identifyevents,measureand
respond to risks and control risks effectively
• Challengemanagementandsellthebenefitsofproactiverisk
management
• Auditmajorareasofriskforyourbusinesswithconfidence
• Addvaluetoyourorganisationbytheapplicationofrisk-based
assurance and consulting services
• Gainconfidenceinyourauditplansthroughunderstandingthe
role of risk
• Developandusehighproductivitytechniquesandtools
• MasterallthemoderntechniquesandtheCOSOERMbenchmark
• Developanddeliverriskbasedauditreportswithrealimpact
• Measuresuccessofimplementationofariskmanagementsystem
and a risk based audit plan effectively
COURSE CONTENT
DAY 1  ESSENTIALS OF RISK MANAGEMENT AND THE
LINK TO RISK BASED AUDIT
Introduction and objectives Understanding Risk and Risk
Management Systems
• WhatisRiskandRiskManagement
• Approachestoriskmanagement
• TheCOSOERMFrameworkasatemplateforsuccess
• 4Objectivesand8ComponenttoRiskManagement
• Riskandyourorganisationsculture
• Assessingthechangingriskenvironment
• Riskappetiteandtheimpactonassurance
• MonitoringtheRiskmanagementProcess
• Exercise:RisksandtherepertoireofRiskResponsesavailableto
organisations
Risk Based Audit
• DefinitionsbytheIIA
• TrendsinAuditing(fromtheBRMInternalauditbestpractice
database)
• Thelevelsoftransitionfromtransactionsandsystemsbasedto
risk based assurance
• Thedifferentapproachestointernalandexternalaudit
• Auditsprimaryroles,objectivesandconcerns
- Assurance and Consulting
- Nature of Work
- Independence and Other Issues
• Whatisbestpractice?
- The IIA
- External Audit
- Audit Committees
- Public vs Private Sector
- International Laws, Regulations and Codes
• InstituteofInternalAuditorsprofessionalstandards
• Howtoensureyouadoptbestpractice
• Thekeychallengesforplanningaudits
• ExerciseChallengesforInternalAudit
Introducing a risk management program
• OptionsforinvolvementofIAinriskmanagement
• Howtointroduceasuccessfulriskmanagementprogram
- What do management think of you?
- Have they embraced the wider role for IA?
- How have they responded to changes already introduced?
- What challenges have they posed?
• Howtogetmanagementcommitment
- The need to measure value added
- How to sell the benefits
- Who you need to sell the approach to
• LowCostRiskIdentificationandMeasurementMethods
DURATION: 2 DAYS CPD HOURS: 16
technical skills
exam preparation
public sector
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
A 10% group discount will apply to organisations placing a simultaneous booking for 2 or more registrants.
Please click here for general course information and IIA SA Terms and Conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.
27
• MatureRiskIdentificationandMeasurementMethodsforRisk
registers
• RiskResponseandmitigationtechniquesandmeasurement
• ThedifferentmeasuresforInherentRiskAndResidualRisk
• MonitoringandAssessingactualversusperceivedcontrols
• Monitoringtheeffectivenessofriskmanagementinyour
organisations
• Exerciseacasestudyanddiscussiontoallowyoutoexperience
Risk Workshop in action
Corporate Governance and the Internal Audit Role
• TheCorporateGovernancechallenges
• Thetensionscreatedformanagement
• TheopportunitiesforInternalAudit
• Theconvergingroleoftheassuranceproviders
• Theneedtocoordinateactivitiesacrossassuranceproviders
• AuditCommittees
• RelationshipsbetweenInternalandExternalAudit
• ExerciseCo-ordinatingeffortswithothers
DAY 2  RISK BASED AUDIT IN ACTION
Audit Planning
• Riskbasedauditplanning
• Thefactorsyouneedtoconsider
• DeterminingthelevelofAssurancerequired
• LinkingmanagementinputfromtheRiskManagementProcess
into the basis of the audit program
• Determiningauditprioritiesanddevelopingtheauditplan.
• Whichrisksarenoteasilyauditableandhowshouldthesetopics
be dealt with?
• Exercise-Riskbasedauditplanningusingtheconcepts
• Aspecificauditwillbechosenforthepurpose
• Brainstormtheissues
• Buildapictureoftherisks
• Considerthreatsandopportunities
• Plantheassignment
• Determinetypesoftestandtechniquestouse
• Whatusecouldbemadeofaudittools
• Determinethethreatstosuccess
Risk Based Audit Reporting
(Delegates are asked to bring two recent reports with them to the event for their
own reference only)
• Objectivesofreporting
• Reportsandthereportingprocess
• Professionalstandards
• StructureandElementsoftheAuditReport
• Whatmakeagoodreport?
• WhatmanagementexpectsandAuditsresponsetothose
expectations
• Exercise-20bestpracticequestionsaboutyourreports
Why Traditional Reports need to Change
• Thepsychologicaldilemma
• Riskreportingtheroutetosecuringaction
• Howtolinkobjectives,riskandauditfindings
• Riskasavehicleforpromotingfundamentalchange
WHO SHOULD ATTEND?
Level 1
Entry or introductory level for those requiring a fundamental
understandingofthesubject.
Level 2
Internal auditors who are already practicing internal audit and have
abasicunderstandingofthesubject
Level 3
Supervisory/competent/senior internal auditors: those who already
have a sound, practical grasp of the fundamentals of internal audit-
ing and manage sta
RISKBASED AUDITING RBA
technical skills
exam preparation
public sector
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
A 10% group discount will apply to organisations placing a simultaneous booking for 2 or more registrants.
Please click here for general course information and IIA SA Terms and Conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.
28
ROOT CAUSE IDENTIFICATION RCI
COURSE OBJECTIVES
To create an awareness and understanding of the concept of root cause
identication to enable participants to get to the actual root causes,
when performing audits. Identifying and addressing the real root
cause(s) will result in value-add recommendations.
COURSE CONTENT
• IntroductionandSettingofObjectives
• BackgroundreImportanceofRootCauseIdentificationforthe
Internal Auditor
• YourExpectationsandChallengesIdentifyingRootCauses
• ContextualisingInternalAudit’sRole
• GroupDiscussiononIdentifyingRootCauses-Challengeswhen
Identifying and Reporting Root Causes
o Four different scenarios for group discussions
• RootCause&RootCauseAnalysis(“RCA”)
o Defining Root Cause(s)
o Why do we need to determine Root Cause(s)?
o Three Types of Root Cause(s)
o Advantages of Root Cause Analysis
• 5PhasesofRootCauseInvestigation[these5phasesarediscussed
in detail]
o Data Collection
• DifferentAuditStepstogatherinformation
o Assessment
• Practical Approach to Identifying Root Causes
(specifically for Internal Auditors)
• Problem [Control Break down / gap] Definition
• DevelopanIshikawa(aka‘Fishbone’orCauseandEffect
Diagram)
• 8 different problems are analysed in the groups and
feedback provided
• Implementing the Ishikawa
• The Root Cause Model
• DefiningtheModel
• UnderstandingandImplementingtheModel(5Key
Categories with 45 sub-categories, definitions and
classifications)
• 5Keycasestudiestopractiseusingthemodel
o Corrective Actions and Follow-up
• 10 key questions to ask to determine whether the
problem has been effectively addressed
o Inform (Reporting)
• How to report on the root cause during the audit
(working papers) and when developing the audit report
• CaseStudies(PiperAlphaOilRigDisaster)
o Comprehensive 24 minute DVD case study in identifying risks;
key breakdowns and root causes. Analyses of various problem
definitions, as well as current newspaper articles (to identify
the problems and root causes)
• Groupdiscussiononkeybreakdownsandpossiblerootcauses
o 5 Different News Paper Clippings used with different
problem definitions and root causes
o 15 Key questions relating to Root Cause Identification for
Group Discussions
• Conclusion-AchievementofObjectives-Whathavewelearned?
WHO SHOULD ATTEND?
Level 1
Entry or introductory level for those requiring a fundamental
understandingofthesubject.
Level 2
Internal auditors who are already practicing internal audit and have
abasicunderstandingofthesubject
DURATION: 2 DAYS CPD HOURS: 16
technical skills
exam preparation
public sector
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
A 10% group discount will apply to organisations placing a simultaneous booking for 2 or more registrants.
Please click here for general course information and IIA SA Terms and Conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.
29
PURPOSE
Auditors’ ndings and recommendations are often challenged by
management on the grounds that sampling activity is unrepresentative
and that opinions reached are inconclusive in terms of signicance. In
order to overcome this deciency, auditors are increasingly turning to
modern methods of l sampling which have been greatly improved as a
result of computer technology. This course provide a basic understand-
ing of practical sampling, explains the principles of sampling and it
focuses on the various methods, their advantages and disadvantages.
BENEFITS TO THE PARTICIPANTS
After completing this course, you will be able to:
• describesamplingtechniques,
• describesamplingrisk,
• describethestepsfortestingcontrolsusingattributeand
discovery sampling
Participants will become familiar with the principles and basic meth-
ods of sampling.
COURSE CONTENT:
• Whywesample
o How and why auditors undertake sampling
o Managements view’s and reactions
o Advantages and drawbacks
• Concepts of Statistical Sampling
o Terminology
o Basic Principles
o Selection of sample items
o Communicating results
o Using sampling tables
• What the Standards say
o How does sampling fit into the ISPPIA
• Non-statisticalsampling–judgmental,systematic,and
haphazard sampling
• Statistical sampling – attributes, Rand value and Rand unit
sampling
This course covers the basic theory of statistical and non-statistical
sampling and how those tools are used by internal auditors.
WHO SHOULD ATTEND:
Auditors that perform audit tests and want to understand and quantify
the risks associated with reviewing only a portion of the transactions
in a universe. Employees with little training in statistics who wish to
acquire a basic knowledge of sampling.
SAMPLING FOR INTERNAL AUDITORS SAMP
DURATION: 1 DAY CPD HOURS: 8
technical skills
exam preparation
public sector
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
A 10% group discount will apply to organisations placing a simultaneous booking for 2 or more registrants.
Please click here for general course information and IIA SA Terms and Conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.
30
SKILLS FOR SUPERVISING AN INTERNAL AUDIT PROJECT SIAP
This course will assist participants to manage an audit project eectively and eciently
HOW WILL THIS COURSE BENEFIT YOU?
After completing this course, participants will be able to:
• Describethestepsinprojectmanagement
• Managetheplanningofanauditproject
• Managetheexecutionofanauditproject
• Managethecompletionofanauditproject
• Managecustomerrelations,staff,timeandmoney
• Managethemethodology
COURSE CONTENT
• Overviewofprojectmanagement
• Planningtheproject
• Conductingtheproject
• Completingtheproject
• Managingcustomerrelations,staff,timeandmoney
• Managingthemethodology
• Reviewofprojectmanagement
WHO SHOULD ATTEND?
Level 2
Internal auditors who are already practicing internal audit and have
abasicunderstandingofthesubject
Level 3
Supervisory/competent/senior internal auditors: those who already
have a sound, practical grasp of the fundamentals of internal audit-
ing and manage sta
DURATION: 1 DAY CPD HOURS: 8
technical skills
exam preparation
public sector
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
A 10% group discount will apply to organisations placing a simultaneous booking for 2 or more registrants.
Please click here for general course information and IIA SA Terms and Conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.
31
HOW WILL THIS COURSE BENEFIT YOU?
Upon completion of this course, the rst of a series of four tools and
techniques blocks, participants will have a comprehensive understand-
ing of the essential elements of internal auditing.
COURSE CONTENT
• Whyarewehere?
• WhatisInternalAudit?
• Differenttypesofauditors
• Rolesandresponsibilitiesofinternalaudit
• StandardsfortheProfessionalPracticeofInternalAudit
• TheBasicAudit:LogicSequence
- Planning
- Understand the auditee
- Settheauditobjectives
- Determine the required evidence
- Decide what audit procedures to use
- Collect and analyse the audit evidence
- Develop audit findings and conclusions
- Report on the audit
• Planningandpreliminarysurvey
- Establishingauditobjectives
- Work program development
- Understanding the customer
• Overallconceptsofriskandcontrolstrategies
• Adequacy,Efficiency
- System descriptions
- Flow-charting
- Benchmarking
• Effectiveness
- Effective Audit Sampling
- Evaluating results of testing, and generating findings
• Auditevidence
• Workingpapers
• Auditreportprocedures
• Followup
• Theinternalauditorandfraud
• TheconceptofControlSelf-Assessment
• Whatdidwelearn?
• Thecomponentsofcontrolsinanorganisation
• UsingCOSOasanAuditFramework
• COSOERMasaRiskManagementFramework
• Comprehensivecasestudy
WHO SHOULD ATTEND?
Persons entering the internal audit profession or those who have been
practicing internal audit, but require introductory level training on
internal auditing.
Level 1
Entry or introductory level for those requiring a fundamental
understandingofthesubject.
Level 2
Internal auditors who are already practicing internal audit and have
abasicunderstandingofthesubject
TOOLS AND TECHNIQUES FOR THE INTERNAL AUDITOR  BLOCK 1 TTB1
Any person entering internal audit should be aware of the essential elements of internal auditing.
TOOLS AND TECHNIQUES SERIES
There are four tools and techniques block courses - together they provide a fully comprehensive exposure to the discipline of internal auditing.
Please note that each successive block course presupposes knowledge and understanding of the information presented in the previous block
course.
DURATION: 5 DAYS CPD HOURS: 40
technical skills
exam preparation
public sector
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
A 10% group discount will apply to organisations placing a simultaneous booking for 2 or more registrants.
Please click here for general course information and IIA SA Terms and Conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.
32
HOW WILL THIS COURSE BENEFIT YOU?
This course, the second in a four part series, will enable the participants to:
• Conducteffectiveinterviews
• Marketinternalaudittomanagement/clients
• Usetoolstoauditmoreeffectively
• Understandcertainkeyconceptsandcontrolframeworks
COURSE CONTENT
• TheprinciplesofCorporateGovernanceandtheroleofinternal
auditing
- Definition
- History
- The King Reports
- The Public Finance Management Act
- Going into the future
• Sellinginternalaudittomanagement
- Target Group
- Timing
- Corporate Culture
- Methodology
- Reporting
• Riskmanagement,includingstrategiessuchascontrolsystems
- Risk Definitions
- The need for risk management
- Different risk categories
- Principles of risk management
- Risk profiles
- Risk management structures
- Other risk models and frameworks
- The role of internal audit in risk management
- Risk assessment tools and techniques
- Linking the audit plan to risk management information
• ControlframeworksCOSO/COCO
- The COSO framework
- The COCO framework
- The COBIT framework
- Other important frameworks and approaches
• Standards,ethicsandfraudawareness
- Refreshing the audit standards
- The code of ethics
- Fraud and the internal auditor
- Fraud awareness
- The in-house vs the outsourced forensic department
- Fraud prevention techniques
- Computer fraud
- Detail fraud statistics
- Examples of fraud
• Whatdoestheconsultingactivityentail?
- The standards
- Examples of consulting engagements
• Communication:Practicalwaystointerviewyourcustomers
WHO SHOULD ATTEND?
Auditors that need to get customers on their side.
Level 1
Entry or introductory level for those requiring a fundamental
understandingofthesubject.
Level 2
Internal auditors who are already practicing internal audit and have
abasicunderstandingofthesubject
Level 3
Supervisory/competent/senior internal auditors: those who already
have a sound, practical grasp of the fundamentals of internal audit-
ing and manage sta
TOOLS AND TECHNIQUES FOR THE INTERNAL AUDITOR  BLOCK 2 TTB2
This course is designed to enhance the skills of those who already have some experience in internal auditing
DURATION: 5 DAYS CPD HOURS: 40
technical skills
exam preparation
public sector
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
A 10% group discount will apply to organisations placing a simultaneous booking for 2 or more registrants.
Please click here for general course information and IIA SA Terms and Conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.
33
HOW WILL THIS COURSE BENEFIT YOU?
This course, the third in a four part series,will enable internal auditors
tomanageandcontrolprojectseectively.
COURSE CONTENT
• Understandingtheprinciplesofmanagement
• Auditprojectmanagement
• Auditprojectriskassessment
• Projectmanagement
• Timeandbudgetmanagement
• Projectimplicationsrelatingtofraud
• Facilitatingriskidentificationandriskassessmentworkshops
• Casestudies
• Overviewofcontrolmodels
• Conceptsofperformanceauditingandvalueformoneyauditing
WHO SHOULD ATTEND?
Audit supervisors and team leaders that need to manage audit
engagements.
Level 3
Supervisory/competent/senior internal auditors: those who already
have a sound, practical grasp of the fundamentals of internal audit-
ing and manage sta
Level 4
For advanced internal auditors: Auditors with excellent understand-
ing of topics being presented, who are interested in exchanging
knowledge with instructors and other participants
TOOLS AND TECHNIQUES FOR THE INTERNAL AUDITOR  BLOCK 3 TTB3
Eective project management is key to the success of any internal audit function.
DURATION: 5 DAYS CPD HOURS: 40
technical skills
exam preparation
public sector
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
A 10% group discount will apply to organisations placing a simultaneous booking for 2 or more registrants.
Please click here for general course information and IIA SA Terms and Conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.
34
TOOLS AND TECHNIQUES FOR THE INTERNAL AUDITOR  BLOCK 4 TTB4
Whilst operating within the ambit of the denition of internal audit, the ultimate objective of any Internal Audit function is to remain
relevant, be able to display this relevance and to add real value to the organisation within which it operates.
HOW WILL THIS COURSE BENEFIT YOU?
This, the last in a series of four, will provide audit executives and man-
agers with tools and techniques to assist them in ensuring that their
internal audit functions remain relevant and add real value.
COURSE CONTENT
• Planningandmanagingtheinternalauditfunction
• High-levelriskassessment
• Currentandlong-termauditplan
• Communicatingtheauditplan
• AuditingCorporateGovernance
• AuditCommitteetermsofreference
• AuditCommitteereporting
• MarketingtheinternalauditfunctiontotheBoardand
Management
WHO SHOULD ATTEND?
Audit executives and managers who want their internal audit functions
to remain relevant, to show this relevance and to add real value.
Level 3
Supervisory/competent/senior internal auditors: those who already
have a sound, practical grasp of the fundamentals of internal audit-
ing and manage sta
Level 4
For advanced internal auditors: Auditors with excellent understand-
ing of topics being presented, who are interested in exchanging
knowledge with instructors and other participants
DURATION: 3 DAYS CPD HOURS: 24
35
Exam Preparation courses are designed to assist delegates preparing
to take the examinations.
technical skills
exam preparation
public sector
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
half day seminars
35
technical skills
exam preparation
public sector
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
*Feesaresubjecttoforeignexchangefluctuationandmaychange
36
COURSE DESCRIPTION
Control Self-Assessment practitioners from all backgrounds will benet
from this course in a variety of ways, including:
• Gainingrequiredknowledgeofriskandcontrolmodels.
• DiscoveringconceptsthatarevitalineffectivelyusingCSAtohelp
clientsachievetheirobjectives.
• UnderstandingtheCCSA®examination.
• LearninghowtoeffectivelystudyfortheCCSA®examination.
• GainingconfidenceinaddressingCCSA®examquestions.
COURSE OUTLINE:
CSA Fundamentals
• CodeofEthics
• Ownershipandaccountabilityforcontrol
• Relianceonoperationalexpertise
• Comparisontotraditionaltechniquesofriskandcontrolevaluation
• Controlawarenessandeducation
• Cooperation,participation,andpartnership
CSA Program Integration
• AlternativeapproachestoCSA
• Cost/benefitanalysisforimplementationoftheCSAprocess
• StrategicCSAprogramplanningmethodologiesortechniques,
including resource allocation
• Organizationaltheoryandbehaviour
• Changemanagementandbusinessprocessreengineering
• Presentationtechniquesforsuccessfulintegration
• Clientfeedbackmechanisms(e.g.interviews,surveys)
Elements of the CSA Process
• Management’sprioritiesandconcerns
• Projectandlogisticsmanagement
• Businessobjectives,processes,challenges,andthreatsforthe
area under review
• ResourceidentificationandallocationofparticipantsandCSAteam
• Cultureofareaunderreview
• Questiondevelopmenttechniques
• TechnologysupportingtheCSAprocess
• Facilitationtechniquesandtools
• Groupdynamics
• Fraudawareness
• Evaluation/analyticaltoolsandtechniques
• Formulatingrecommendationsoractionsplans
• Natureofevidence
• Reportingtechniquesandconsiderations
• Motivationaltechniques
Business Objectives and Organizational Performance
• Strategicandoperationalplanningprocesses
• Objectivesetting,includingalignmenttotheorganization’s
mission and values
• Performancemeasures
• Performancemanagement
• Datacollectionandvalidationtechniques
Risk Identication and Assessment
• RiskTheory
• Riskmodels/frameworks
• Riskmanagementtechniques/cost-benefitanalysis
• UsingCSAinEnterpriseRiskManagement(ERM)
Control Theory and Application
• Corporategovernance,controltheory,andmodels
• Methodsforjudgingandcommunicatingtheoveralleffectiveness
of the system of internal control
• Relationshipbetweeninformalandformalcontrols
• Techniquesforevaluatingformalcontrols
• Techniquesforevaluatinginformalcontrolsandcontrol
environments
• Controldocumentationtechniques
CERTIFICATION IN CONTROL SELFASSESSMENT: A REVIEW COURSE CCSAR
DURATION: 2 DAYS CPD HOURS: 16
NEW
technical skills
exam preparation
public sector
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
*Feesaresubjecttoforeignexchangefluctuationandmaychange
37
• Controldesignandapplication
• Techniquesfordeterminingcontrolhistoryfortheorganization
Appendix
• Increasetheaccuracyoftheanswerstoquestionnaires
• Increasetherateofreturn
• Sampling
• Whatauditorsneedtoknowaboutsampling
• CodeofEthics
Application Questions
• Over160applicationquestions(numerousothersineachmodule)
WHO SHOULD ATTEND?
Level 1
Entry or introductory level for those requiring a fundamental
understandingofthesubject.
Level 2
Internal auditors who are already practicing internal audit and have
abasicunderstandingofthesubject
Level 3
Supervisory/competent/senior internal auditors: those who already
have a sound, practical grasp of the fundamentals of internal audit-
ing and manage sta
Level 4
For advanced internal auditors: Auditors with excellent understand-
ing of topics being presented, who are interested in exchanging
knowledge with instructors and other participants
CERTIFICATION IN CONTROL SELFASSESSMENT: A REVIEW COURSE CCSAR
technical skills
exam preparation
public sector
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
*Feesaresubjecttoforeignexchangefluctuationandmaychange
38
• Controldesignandapplication
• Techniquesfordeterminingcontrolhistoryfortheorganization
Appendix
• Increasetheaccuracyoftheanswerstoquestionnaires
• Increasetherateofreturn
• Sampling
• Whatauditorsneedtoknowaboutsampling
• CodeofEthics
Application Questions
• Over160applicationquestions(numerousothersineachmodule)
WHO SHOULD ATTEND?
Level 1
Entry or introductory level for those requiring a fundamental
understandingofthesubject.
Level 2
Internal auditors who are already practicing internal audit and have
abasicunderstandingofthesubject
Level 3
Supervisory/competent/senior internal auditors: those who already
have a sound, practical grasp of the fundamentals of internal audit-
ing and manage sta
Level 4
For advanced internal auditors: Auditors with excellent understand-
ing of topics being presented, who are interested in exchanging
knowledge with instructors and other participants
CERTIFICATION IN CONTROL SELFASSESSMENT: A REVIEW COURSE CCSAR
technical skills
exam preparation
public sector
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
*Feesaresubjecttoforeignexchangefluctuationandmaychange
39
COURSE OBJECTIVES
The IIA’s CIA Learning System is a CIA review course designed to meet
the unique needs of busy internal audit professionals. Developed under
theguidanceofCIA-certiedsubjectmatterexperts,thisprogramwill
provide you with the tools necessary to successfully prepare for the CIA
exam in the time frame and learning format that best suits you.
SEMINAR CONTENT
SECTION I: MANDATORY GUIDANCE
Chapter A: Denition of Internal Auditing
• Topic1:DefineandBreakDowntheDefinitionofInternalAuditing
(Level P)
• Topic2:DefinePurpose,Authority,andResponsibilityofthe
Internal Audit Activity (Level P)
Chapter B: Code of Ethics Chapter Introduction
• Topic1:AbideByandPromoteComplianceWithTheIIA’sCodeof
Ethics ( Level P)
Chapter C: International Standards
• Topic1:ComplyWithTheIIA’sAttributeStandards(LevelP).
• Topic2:MaintainIndependenceandObjectivity(LevelP)
• Topic3:DetermineAvailabilityofRequiredKnowledge,Skills,and
Competencies (Level P)
• Topic4:Developand/orProcureNecessaryKnowledge,Skills,and
Competencies Collectively Required by Internal Audit Activity
(Level P)
• Topic5:ExerciseDueProfessionalCare(LevelP)
• Topic6:PromoteContinuingProfessionalDevelopment(LevelP)
Topic
• 7:PromoteQualityAssuranceandImprovementoftheInternal
Audit Activity (Level P)
SECTION II: INTERNAL CONTROL AND RISK
Chapter A: Types of Controls and Management Control
Techniques
• Topic1:DefineTypesofControls(LevelA)
• Topic2:DescribeTypesofManagementControlTechniques(LevelA)
Chapter B: Internal Control Framework Characteristics and Use
• Topic1:DemonstrateanUnderstandingofCOSO’sInternal
Control—Integrated Framework (Level P)
• Topic2:DemonstrateanUnderstandingofAlternativeControl
Frameworks (Level A)
Chapter C: Risk Vocabulary and Concepts
• Topic1:DefineRiskTerminology(LevelA)
• Topic2:DescribeRiskElements(LevelA)
• Topic3:DemonstrateanUnderstandingofRiskManagement
(Level A)
Chapter D: Fraud Risk Awareness
• Topic1:DefineandIntroduceFraud(LevelA)
• Topic2:DescribeTypesofFraud(LevelA)
• Topic3:ListFraudRedFlags(LevelA)
CIA LEARNING SYSTEM INSTRUCTOR LED COURSE  PART 1 CIA1
The cost of the course includes the CIA LEARNING SYSTEM materials and courier costs.
A discounted rate applies if you already have the materials plus courier costs.
SPECIALIST
COURSE
DURATION: 2 DAYS CPD HOURS: 16
technical skills
exam preparation
public sector
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
*Feesaresubjecttoforeignexchangefluctuationandmaychange
40
SECTION III: CONDUCTING INTERNAL AUDIT ENGAGEMENTS—
AUDIT TOOLS AND TECHNIQUES
Chapter A: Data Gathering and Process Mapping
• Topic1:ReviewPreviousAuditReportsandOtherRelevant
Documentation as Part of a Preliminary Survey of the
Engagement Area (Level P)
• Topic2:DevelopChecklists/InternalControlQuestionnairesas
Part of a Preliminary Survey of the Engagement Area (Level P)
• Topic3:ConductInterviewsandWalk-ThroughsasPartofa
Preliminary Survey of the Engagement Area (Level P)
• Topic4:UseObservationtoGatherData(LevelP)
• Topic5:ConductEngagementRiskAssessmenttoAssure
Identification of Key Risks and Controls (Level P) ..
• Topic6:ConductSampling(LevelP)
• Topic7:ConductProcessMapping,IncludingFlowcharting(LevelP)
Chapter B: Evaluating Relevance, Suciency, and Competence
of Evidence
• Topic1:IdentifyPotentialSourcesofEvidence(LevelP)
• Topic2:EvaluateRelevance,Sufficiency,andCompetenceof
Evidence (Level P)
Chapter C: Data Analysis and Interpretation
• Topic1:UseComputerizedAuditToolsandTechniques(LevelP)
• Topic2:ConductSpreadsheetAnalysis(LevelP).
• Topic3:UseStatisticalAnalysis/ProcessControlTechniques(LevelA)
• Topic4:UseAnalyticalReviewTechniques(LevelP)
• Topic5:ConductBenchmarking(LevelP)
Chapter D: Documentation/Work Papers
• Topic1:DevelopDocumentation/WorkPapers(LevelP)
• Topic2:ReviewDocumentation/WorkPapers(LevelP)
Chapter E: Data Reporting
• Topic1:ReportTestResultstoAuditor-in-Charge(LevelP)
• Topic2:DevelopConclusionsRegardingControls(LevelP)
WHO SHOULD ATTEND
All CIA candidates
CIA LEARNING SYSTEM INSTRUCTOR LED COURSE  PART 1 CIA1
technical skills
exam preparation
public sector
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
*Feesaresubjecttoforeignexchangefluctuationandmaychange
41
SECTION I: MANAGING THE INTERNAL AUDIT
FUNCTION
Chapter A: Strategic Role Of Internal Audit
• Topic1:Initiate,Manage,BeaChangeCatalyst,andCopewith
Change (Level P)
• Topic2:BuildandMaintainNetworkingwithOtherOrganization
Executives and the Audit Committee (Level P)
• Topic3:OrganizeandLeadaTeaminMapping,Analysis,and
Business Process Improvement/Operational Auditing (Level P)
• Topic4:AssessandFostertheEthicalClimateoftheBoardand
Management (Level P)
• Topic5:EducateSeniorManagementandtheBoardonBest
Practices in Governance, Risk Management, Control, and
Compliance (Level P)
• Topic6:CommunicateInternalAuditKeyPerformanceIndicators
to Senior Management and the Board on a Regular Basis (Level P)
• Topic7:CoordinateInternalAuditingEffortswithExternal
Auditor, Regulatory Oversight Bodies, and Other Internal
Assurance Functions (Level P)
• Topic8:AssessAdequacyofthePerformanceMeasurement
SystemandAchievementofOrganizationalObjectives(LevelA)
Chapter B: Operational Role of Internal Audit
• Topic1:FormulatePoliciesandProceduresforthePlanning,
Organizing, Directing, and Monitoring of Internal Audit
Operations (Level P)
• Topic2:ReviewtheRoleoftheInternalAuditFunctionwithinthe
Risk Management Framework (Level P)
• Topic3:DirectAdministrativeActivitiesoftheInternalAudit
Department (Level P)
• Topic4:InterviewCandidatesforInternalAuditPositions(LevelP)
• Topic5:ReportontheEffectivenessofOrganizationalRisk
Management Processes to Senior Management and the Board
(Level P)
• Topic6:ReportontheEffectivenessoftheInternalControland
Risk Management Frameworks (Level P)
• Topic7:MaintainanEffectiveQualityAssuranceand
Improvement Program (Level P)
Chapter C: Establish a Risk-Based Internal Audit Plan
• Topic1:EstablishaFrameworkforAssessingRisk(LevelP).
• Topic2:UseMarket,Product,andIndustryKnowledgetoIdentify
New Internal Audit Engagement Opportunities (Level P)
• Topic3:UseaRiskFrameworktoIdentifySourcesofPotential
Engagements (Level P)
• Topic4:RankandValidateRiskPrioritiestoPrioritize
Engagements in the Audit Plan (Level P)
• Topic5:IdentifyInternalAuditResourceRequirementsforthe
Annual Internal Audit Plan (Level P)
• Topic6:CommunicateAreasofSignificantRiskandObtain
Approval from the Board for the Annual Engagement Plan (Level
P)
• Topic7:DifferentiatebetweenAssuranceandConsulting
Engagements (Level P)
• Topic8:ConductAssuranceEngagements(LevelP)
• Topic9:ConductConsultingEngagements(LevelP)
CIA LEARNING SYSTEM INSTRUCTOR LED COURSE  PART 2 CIA2
The cost of the course includes the CIA LEARNING SYSTEM materials and courier costs.
A discounted rate applies if you already have the materials plus courier costs.
SPECIALIST
COURSE
DURATION: 2 DAYS CPD HOURS: 16
technical skills
exam preparation
public sector
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
*Feesaresubjecttoforeignexchangefluctuationandmaychange
42
SECTION II: MANAGING INDIVIDUAL
ENGAGEMENTS
Chapter A: Plan Engagements
• Topic1:EstablishEngagementObjectives/CriteriaandFinalizethe
Scope of the Engagement (Level P)
• Topic2:PlanEngagementtoAssureIdentificationofKeyRisks
and Controls (Level P)
• Topic3:CompleteaDetailedRiskAssessmentofEachAuditArea
(Level P)
• Topic4:DetermineEngagementProceduresandPrepare
Engagement Work Program (Level P)
• Topic5:DeterminetheLevelofStaffandResourcesNeededfor
the Engagement (Level P)
• Topic6:ConstructanAuditStaffScheduleforEffectiveUseof
Time (Level P)
Chapter B: Supervise Engagements
• Topic1:Direct/SuperviseIndividualEngagements(LevelP)
• Topic2:NurtureInstrumentalRelations,BuildBonds,andWork
with Others toward Shared Goals (Level P)
• Topic3:CoordinateWorkAssignmentsamongAuditTeam
MemberswhenServingastheAuditor-in-ChargeofaProject
(Level P)
• Topic4:ReviewWorkPapers(LevelP)
• Topic5:ConductExitConferences(LevelP)
• Topic6:CompletePerformanceAppraisalsofEngagementStaff
(Level P)
Chapter C: Engagement Communications as a Process
• Topic1:InitiatePreliminaryCommunicationwithEngagement
Clients (Level P)
• Topic2:CommunicateInterimProgress(LevelP)
• Topic3:DevelopRecommendationswhenAppropriate(LevelP)
• Topic4:PrepareaReportorOtherCommunication(LevelP)
• Topic5:ApprovetheEngagementReport(LevelP)
• Topic6:DetermineDistributionoftheReport(LevelP)
• Topic7:ObtainManagementResponsetotheReport(LevelP)
• Topic8:ReportOutcomestoAppropriateParties(LevelP)
Chapter D: Monitor Engagement Outcomes
• Topic1:IdentifyAppropriateMethodtoMonitorEngagement
Outcomes (Level P)
• Topic2:MonitorEngagementOutcomesandDetermine
Appropriate Follow-Up by the Internal Audit Activity (Level P)
• Topic3:ConductFollow-UpandReportonManagement’s
Response to Internal Audit Recommendations (Level P)
• Topic4:EscalateIssuesifAuditor-in-ChargeBelieves
Management Is Accepting Too Much Risk (Level P)
• Topic5:ReportSignificantAuditIssuesPeriodicallytoSenior
Management and the Board (Level P) 2-233
SECTION III: FRAUD RISKS AND CONTROLS
Chapter A: Common Types of Fraud and Fraud Risks per
Engagement Area
• Topic1:DefineandIntroduceFraud(LevelA)
• Topic2:IdentifyCommonTypesofFraudAssociatedwiththe
Engagement Area During the Engagement Planning Process
(Level P)
• Topic3:ConsiderthePotentialforFraudRisksintheEngagement
Area During the Engagement Planning Process (Level P)
CIA LEARNING SYSTEM INSTRUCTOR LED COURSE  PART 2 CIA2
technical skills
exam preparation
public sector
topical issues
behavioural skills
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43
Chapter B: Assessing Response to Engagement Area Fraud
Risks
• Topic1:DetermineifFraudRisksRequireSpecialConsideration
When Conducting an Engagement (Level P)
Chapter C: Determining Need for Fraud Investigation
• Topic1:DetermineifAnySuspectedFraudMeritsInvestigation
(Level P)
• Topic2:DemonstrateanUnderstandingofFraudInvestigations
(Level A)
Chapter D: Process Review for Fraud Controls Improvement
• Topic1:CompleteaProcessReviewtoImproveControlstoPrevent
Fraud and Recommend Changes (Level P)
Chapter E: Detecting Fraud
• Topic1:EmployAuditTeststoDetectFraud(LevelP)
• Topic2:UseComputerDataAnalysistoDetectFraud(LevelP)
Chapter F: Culture of Fraud Awareness
• Topic1:SupportaCultureofFraudAwarenessandEncouragethe
Reporting of Improprieties (Level P)
Chapter G: Interrogation/Investigative Techniques
• Topic1:DemonstrateanUnderstandingofFraudInterrogation/
Investigative Techniques (Level A)
Chapter H: Forensic Auditing
• Topic1:DemonstrateanUnderstandingofForensicAuditing
Techniques (Level A)
WHO SHOULD ATTEND
All CIA candidates
CIA LEARNING SYSTEM INSTRUCTOR LED COURSE  PART 2 CIA2
technical skills
exam preparation
public sector
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
*Feesaresubjecttoforeignexchangefluctuationandmaychange
44
SECTION I: GOVERNANCE/BUSINESS ETHICS
Chapter A: Corporate/Organizational Governance Principles
• Topic1:DemonstrateProficiencywithCorporate/Organizational
Governance Principles (Level P)
Chapter B: Environmental and Social Safeguards
• Topic1:DemonstrateanUnderstandingofEnvironmentaland
Social Safeguards (Level A)
Chapter C: Corporate Social Responsibility
• Topic1:DemonstrateanUnderstandingofCorporateSocial
Responsibility (Level A)
SECTION II: RISK MANAGEMENT
Chapter A: Risk Management Techniques
• Topic1:AssessandApplyRiskManagementTechniques(LevelP)
Chapter B: Organizational Use of Risk Frameworks
• Topic1:DemonstrateProficiencywithOrganizationalUseofRisk
Frameworks (Level P)
SECTION III: ORGANIZATIONAL STRUCTURE/
BUSINESS PROCESSES AND RISKS
Chapter A: Organizational Structures
• Topic1:DemonstrateanUnderstandingofVariousOrganizational
Structures (Level A)
• Topic2:DemonstrateanUnderstandingofRisk/Control
Implications of Different Organizational Structures (Level A)
Chapter B: Typical Activities in Various Business Cycles
• Topic1:DemonstrateanUnderstandingofTypicalActivitiesin
Various Business Cycles (Level A)
• Topic2:DemonstrateanUnderstandingofSupplyChain
Management Business Cycles (Level A)
Chapter C: Business Process Analysis
• Topic1:DescribeMethodsUsedtoPerformBusinessProcess
Analysis (Level A)
Chapter D: Inventory Management Techniques and Concepts
• Topic1:DemonstrateanUnderstandingofInventory
Management
• TechniquesandConcepts(LevelA)
Chapter E: Electronic Funds Transfer (EFT)/Electronic Data
Interchange (EDI)/E-commerce
• Topic1:DemonstrateanUnderstandingofElectronicFunds
Transfer (EFT) (Level A)
• Topic2:DemonstrateanUnderstandingofElectronicData
Interchange (EDI) (Level A)
• Topic3:DemonstrateanUnderstandingofE-commerce(LevelA)
CIA LEARNING SYSTEM INSTRUCTOR LED COURSE  PART 3 CIA3
The cost of the course includes the CIA LEARNING SYSTEM materials and courier costs.
A discounted rate applies if you already have the materials plus courier costs.
DURATION: 4 DAYS CPD HOURS: 32
technical skills
exam preparation
public sector
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
*Feesaresubjecttoforeignexchangefluctuationandmaychange
45
Chapter F: Business Development Life Cycles
• Topic1:DescribetheImplicationsofVariousBusiness
Development Life Cycle Stages (Level A)
Chapter G: The International Organization for Standardization
(ISO) Framework
• Topic1:DemonstrateanUnderstandingoftheInternational
Organization for Standardization (ISO) Framework (Level A)
Chapter H: Out-Sourcing Business Processes
• Topic1:DefineTermsandConceptsinOut-SourcingBusiness
Processes (Level A)
• Topic2:DescribeRisksandOpportunitiesRelatedtoOut-Sourcing
(Level A)
SECTION IV: COMMUNICATION
Chapter A: Communication
• Topic1:DemonstrateanUnderstandingoftheCommunication
Process, Methods, and Principles (Level A)
• Topic2:DemonstrateanUnderstandingofOrganizational
Dynamics (Level A)
• Topic3:ExpresstheImpactofComputerizationon
Communication (Level A)
Chapter B: Stakeholder Relationships
• Topic1:BuildDynamicRelationshipswithStakeholders(LevelA)
• Topic2:DeliverValueandInsighttoStakeholders(LevelA)
SECTION V: MANAGEMENT/LEADERSHIP
PRINCIPLES
Chapter A: Strategic Management
• Topic1:DemonstrateanUnderstandingofGlobalAnalytical
Techniques (Level A)
• Topic2:DescribeCompetitiveStrategiesandGlobalCompetition
in Various Industry Environments (Level A)
• Topic3:AnalyzetheImpactofStrategicDecisionstoIntegrateor
Expand Capacity or the Business (Level A)
• Topic4:DemonstrateanUnderstandingofForecasting(LevelA)
• Topic5:DemonstrateanUnderstandingofQualityManagement
(Level A)
• Topic6:DescribeMethodsandUsesofDecisionAnalysis(LevelA)
Chapter B: Organizational Behavior
• Topic1:DescribeStructuresandConfigurationswithin
Organizational Theory (Level A)
• Topic2:DemonstrateanUnderstandingofOrganizational
Behavior (Level A)
• Topic3:DescribeTraits,Stages,andImplicationsofGroup
Dynamics (Level A)
• Topic4:DemonstrateanUnderstandingofHumanResource
Processes (Level A)
• Topic5:ExpresstheRisk/ControlImplicationsofDifferent
Leadership Styles (Level A)
• Topic6:MeasureVariousAspectsofPerformance(LevelA)
Chapter C: Management Skills/Leadership Styles
• Topic1:Lead,Inspire,Mentor,andGuidePeople,Building
Organizational Commitment and Entrepreneurial Orientation
(Level A)
• Topic2:CreateGroupSynergyinPursuingCollectiveGoals(Level
A)
CIA LEARNING SYSTEM INSTRUCTOR LED COURSE  PART 3 CIA3
technical skills
exam preparation
public sector
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
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46
• Topic3:DemonstrateanUnderstandingofTeamBuildingand
Assessing Team Performance (Level A)
Chapter D: Conict Management
• Topic1:DemonstrateanUnderstandingofConflictManagement
(Level A)
• Topic2:DescribeDifferentMethodsofConflictResolution(Level
A)
• Topic3:DemonstrateanUnderstandingofNegotiationSkills
(Level A)
Chapter E: Project Management/Change Management
• Topic1:DemonstrateanUnderstandingofChangeManagement
(Level A)
• Topic2:DescribeProjectManagementTechniquesandBest
Practices (Level A)
SECTION VI: IT/BUSINESS CONTINUITY
Chapter A: Security
• Topic1:DemonstrateanUnderstandingofPhysical/System
Security (Level A)
• Topic2:DescribeConceptsofandThreatstoInformation
Protection (Level A)
• Topic3:DescribeApplicationAuthentication(LevelA)
• Topic4:DemonstrateanUnderstandingofEncryption(LevelA)
Chapter B: Application Development
• Topic1:DescribeEnd-UserComputing(LevelA)
• Topic2:DemonstrateanUnderstandingofChangeControl(Level
A)
• Topic3:DiscussSystemsDevelopmentMethodology(LevelA)
• Topic4:DemonstrateanUnderstandingofApplication
Development (Level A)
• Topic5:DescribeVariousLevelsofApplicationControls(LevelA)
• Topic6:DemonstrateanUnderstandingofInformationSystems
Development (Level A)
Chapter C: System Infrastructure
• Topic1:DemonstrateanUnderstandingofWorkstations(LevelA)
• Topic2:DemonstrateanUnderstandingofDatabases(LevelA)
• Topic3:DescribeCommonITControlFrameworks(LevelA)
• Topic4:DescribetheFunctionalAreasofITOperations(LevelA)
• Topic5:DemonstrateanUnderstandingofEnterprise-Wide
Resource
• Planning(ERP)Software(LevelA)
• Topic6:DescribeData,Voice,andNetworkCommunications/
Connections (Level A)
• Topic7:DemonstrateanUnderstandingofServers(LevelA)
• Topic8:DescribetheProcessofSoftwareLicensing(LevelA)
• Topic9:DemonstrateanUnderstandingofMainframes(LevelA)
• Topic10:DemonstrateanUnderstandingofOperatingSystems
(Level A)
• Topic11:DemonstrateanUnderstandingofWebInfrastructure
(Level A)
Chapter D: Business Continuity
• Topic1:DefineandDescribeBusinessContinuityPlanning(Level
A)
• Topic2:DescribetheProcessandBestPracticesofITContingency
Planning (Level A)
SECTION VII: FINANCIAL MANAGEMENT
Chapter A: Financial Accounting and Finance
• Topic1:DescribeBasicConceptsandUnderlyingPrinciplesof
Financial Accounting (Level A)
• Topic2:DescribeIntermediateConceptsofFinancialAccounting
(Level A)
• Topic3:DescribeAdvancedConceptsofFinancialAccounting
(Level A)
CIA LEARNING SYSTEM INSTRUCTOR LED COURSE  PART 3 CIA3
technical skills
exam preparation
public sector
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
*Feesaresubjecttoforeignexchangefluctuationandmaychange
47
• Topic4:PerformFinancialStatementandRatioAnalysis(LevelA)
• Topic5:DefineandDifferentiateVariousTypesofDebtandEquity
(Level A)
• Topic6:DefineandDescribeVariousFinancialInstruments(LevelA)
• Topic7:DemonstrateanUnderstandingofCashManagement/
Treasury Functions (Level A)
• Topic8:DescribeInventoryandBusinessValuationModels(LevelA)
• Topic9:DemonstrateanUnderstandingofCapitalBudgeting
(Level A)
• Topic10:DescribeVariousTaxationSchemes(LevelA)
Chapter B: Managerial Accounting
• Topic1:DescribeGeneralConceptsinManagerialAccounting
(Level A)
• Topic2:DescribetheConceptofResponsibilityAccounting(LevelA)
• Topic3:DemonstrateanUnderstandingoftheOperatingBudget
(Level A)
• Topic4:DemonstrateanUnderstandingofCostConcepts(LevelA)
• Topic5:DescribeVariousCostingSystems(LevelA)
• Topic6:ExplaintheConceptofRelevantCost(LevelA)
• Topic7:PerformCost-Volume-ProfitAnalysis(LevelA)
• Topic8:DemonstrateanUnderstandingofTransferPricing(LevelA)
SECTION VIII: GLOBAL BUSINESS ENVIRONMENT
Chapter A: Economic/Financial Environments
• Topic1:CompareandContrastGlobal,Multinational,
International, and Multilocal Economic/Financial Environments
(Level A)
• Topic2:DescribeRequirementsforEnteringtheGlobal
Marketplace (Level A)
• Topic3:ExplainHowtoCreateOrganizationalAdaptability(Level
A)
• Topic4:DescribeHowtoManageTrainingandDevelopment
(Level A)
Chapter B: Cultural/Political Environments
• Topic1:ExplaintheImportanceofBalancingGlobalRequirements
against
• LocalImperatives(LevelA)
• Topic2:DescribethePersonalCharacteristicsandCompetencies
in a
• GlobalMindset(LevelA)
• Topic3:DiscussSourcesandMethodsforManagingComplexities
and
• Contradictions(LevelA)
• Topic4:DescribeBestPracticesforManagingMulticulturalTeams
(Level A)
Chapter C: Legal and Economic Implications of Global Business
• Topic1:DemonstrateanUnderstandingofTradeLegislationand
Regulations (Level A)
• Topic2:DemonstrateanUnderstandingofKeyEconomic
Indicators (Level A)
Chapter D: Impact of Government Legislation and Regulation
on Business
• Topic1:DemonstrateanUnderstandingoftheImpactof
Government Legislation and Regulation on Business (Level A)
WHO SHOULD ATTEND
All CIA candidates
CIA LEARNING SYSTEM INSTRUCTOR LED COURSE  PART 3 CIA3
technical skills
exam preparation
public sector
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
A 10% group discount will apply to organisations placing a simultaneous booking for 2 or more registrants.
Please click here for general course information and IIA SA Terms and Conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.
48
Public Sector courses have been specially developed in addition to the technical
skills courses to cater to the unique needs of auditors in the public service. They
cover topics that have specic reference to the public service, and focus on
the requirements of the Public Finance Management Act (PFMA) and Municipal
Finance Management Act (MFMA).
technical skills
exam preparation
public sector
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
half day seminars
48
technical skills
exam preparation
public sector
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
A 10% group discount will apply to organisations placing a simultaneous booking for 2 or more registrants.
Please click here for general course information and IIA SA Terms and Conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.
49
COURSE DESCRIPTION
A framework that pulls various auditor roles and practices into a
new service model for auditors to apply to improving performance
measurement and management of government organizations will be
presented. The new auditor service model will be viewed in the context of
models of effective governance, service delivery, managing for results, and
organizational learning to demonstrate the value of the framework.
COURSE OUTLINE:
Audit Performance or Performance Management Systems
• Recognizehowamodelofservicedeliveryperformancemeasures
can be used for auditing performance
• Distinguishdifferentchallengesinauditingentitieswith
reasonable performance measures vs. auditing entities without
good measures
• Recognizegood-practiceperformancemanagementcycles
auditors can use as controls for auditing performance
management systems
Assess Performance Information
• Determinecriteriaforassessingtherelevanceandreliabilityof
performance information, and risks of insufficiently relevant data
• Identifythemainstepstoauditreliabilityandrelevance,andhow
improving relevance and reliability adds value to performance audits
• Recognizehowcriteriaofstandards-settingbodiescanbeusedto
assess public performance reports by government entities
Dene or Measure Performance (outside the traditional audit
process)
• Identifyhowauditorscanprovideadviceinselectingperformance
measures or collect performance measurement data while
maintaining independence under Government Auditing Standards
Encourage or Assist Management, Elected Officials, or Citizens
• Determinehowauditorscanconductinternalandexternal
advocacy to improve government performance management
• Recognizehowauditorscanassistmanagementinimproving
performance management systems while maintaining
independence under Government Auditing Standards
• Identifypotentialconflictsbetweenauditorrolesas“attesters”
and “preparers” of performance reports
• Recognizehowauditorscanassistexternaldecisionmakers(e.g.,
legislators, citizens) in using performance information
Auditor Value Added in Using the Roles and Practices
• Determinehowtochangerolesandpracticesusedovertime
to keep adding more value as performance management in a
government organization evolves
Self-Assessment
• Determinegapsbetweenyourcurrentanddesiredknowledge,
skills, and abilities in these performance measurement,
management, and auditing practices, and which practices offer
the best opportunities for developing your proficiency
• Determinewhichrolesandpracticesofferthebestopportunities
for your audit organization or team to use to increase the value
auditors add to the government entities served
A NEW SERVICE MODEL: AUDITOR ROLES IN GOVERNMENT
PERFORMANCE MEASUREMENT ARGPM
DURATION: 1 DAY CPD HOURS: 8
technical skills
exam preparation
public sector
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
A 10% group discount will apply to organisations placing a simultaneous booking for 2 or more registrants.
Please click here for general course information and IIA SA Terms and Conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.
50
WHO SHOULD ATTEND?
Level 1
Entry or introductory level for those requiring a fundamental
understandingofthesubject.
Level 2
Internal auditors who are already practicing internal audit and have
abasicunderstandingofthesubject
Level 3
Supervisory/competent/senior internal auditors: those who already
have a sound, practical grasp of the fundamentals of internal audit-
ing and manage sta
Level 4
For advanced internal auditors: Auditors with excellent understand-
ing of topics being presented, who are interested in exchanging
knowledge with instructors and other participants
A NEW SERVICE MODEL: AUDITOR ROLES IN GOVERNMENT PERFORMANCE MEASUREMENT ARGPM
technical skills
exam preparation
public sector
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
A 10% group discount will apply to organisations placing a simultaneous booking for 2 or more registrants.
Please click here for general course information and IIA SA Terms and Conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.
51
HOW WILL THIS COURSE BENEFIT YOU?
Participants will be able to:
• Analysesystemsandsub-systemsingovernment
• Defineanidealmanagementframeworkforagivensystemor
systems
• Developanauditframeworkforagivenfocusarea
COURSE OBJECTIVES
To facilitate an understanding of government structures, systems and
sub-systems as well as best practice management (outcome: to be
able to identify best practice management for a given focus area)
To facilitate an understanding of the role of research when developing
an audit framework (outcome: to be able to conduct research for a
specic focus area)
To facilitate an understanding of how to identify best practice manage-
ment and use that as basis for the development of an audit programme
(outcome: to be able to develop and audit programme)
COURSE CONTENT
The course will cover various aspects of the public administration and
management, including:
• Anoverviewoftheperformanceauditmethodology
• Themacro-,intermediateandmicroenvironment
• Governmentstructures
• Basicpublicmanagementfunctions(policy,planning,organising,
coordination, monitoring, evaluation, reporting)
• Genericadministrativefunctions(policy-making,personnel
provision, financing)
• Enablingorinstrumentalactivities(Fileanddocuments
management, E-communication, change management)
• Auditingofeconomy
• Auditingofefficiency
• Auditingofeffectiveness
• Auditingofprojectmanagement
ASSESMENT
Case studies will be done throughout the course and multiple choice
questions will be completed and marked after each session.
WHO SHOULD ATTEND?
Level 2
Internal auditors who are already practicing internal audit and have
abasicunderstandingofthesubject
Level 3
Supervisory/competent/senior internal auditors: those who already
have a sound, practical grasp of the fundamentals of internal audit-
ing and manage sta
Level 4
For advanced internal auditors: Auditors with excellent understand-
ing of topics being presented, who are interested in exchanging
knowledge with instructors and other participants
Delegates must bring laptop to course
ADVANCED PERFORMANCE AUDITING IN THE PUBLIC SECTOR APAUD
DURATION: 3 DAYS CPD HOURS: 24
technical skills
exam preparation
public sector
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
A 10% group discount will apply to organisations placing a simultaneous booking for 2 or more registrants.
Please click here for general course information and IIA SA Terms and Conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.
52
AUDITING THE MANAGEMENT AND REPORTING OF PERFORMANCE
INFORMATION IN THE PUBLIC SECTOR APIA
BACKGROUND
Please note this course has to be distinguished from the Performance
Auditing (PAUD) and Advanced Performance Auditing (APAUD) courses
which have a dierent focus and audit methodology.)
The auditing of performance information and the management thereof
is an integral part of government’s drive towards a more eective and
ecient public service. The national Treasury issued the Framework for
Programme Performance Information in May 2007. This Framework
aims to:
• clarifythestandardsforperformanceinformationandsupporting
regular audits of non-financial information where appropriate;
• improvethestructures,systemsandprocessesrequiredtomanage
performance information;
• definerolesandresponsibilitiesforperformanceinformation;and
• promoteaccountabilitytoParliament,provinciallegislaturesand
municipal councils and the public through timely, accessible and
accurate publication of performance information.
HOW WILL THIS COURSE BENEFIT YOU?
Participants will:
• Understandthecontextoftheauditingofperformance
information
• Beabletoidentifyperformanceinformationanddescribetherole
it plays within the regular business cycle of government
• Developalistofregulatedandbestpracticerequirementsfor
performance information as set out in the Framework developed by
the National Treasury.
• Developanauditprogrammebasedonasoundknowledgeand
understanding of best practice management of performance
information.
COURSE CONTENT
• Therationalefortheauditingofperformanceinformation
• Theauditingofperformanceinformationwithreferenceto:
o Planning, budgeting and reporting cycle
o Key performance information concepts
o Developing performance indicators
o Managing performance information
o Publishing performance information
o Developing an audit programme for internal auditors
ASSESSMENT
Short case studies will be done throughout the course
Level 2
Internal auditors who are already practicing internal audit and have
abasicunderstandingofthesubject
Level 3
Supervisory/competent/senior internal auditors: those who already
have a sound, practical grasp of the fundamentals of internal audit-
ing and manage sta
Level 4
For advanced internal auditors: Auditors with excellent understand-
ing of topics being presented, who are interested in exchanging
knowledge with instructors and other participants
DURATION: 2 DAYS CPD HOURS: 16
technical skills
exam preparation
public sector
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
A 10% group discount will apply to organisations placing a simultaneous booking for 2 or more registrants.
Please click here for general course information and IIA SA Terms and Conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.
53
WHO SHOULD ATTEND?
Internal auditors and those who work in the treasury function.
WHAT WILL I LEARN?
Upon completion you will be able to:
• planriskbasedtreasuryauditsthataddvalueaswellasprovide
assurance
• understandthekeyissuesofcontrolfailureconcerningstrategy
and operations
• identifyearlywarningsignalsofpotentialproblems
• effectivelypromotebestpracticeandcommunicatelessons
learned.
COURSE PROGRAMME
Overview of treasury fundamentals and the link to value
• treasuryremitforalignmentwithoverallbusinessstrategy
• designoftreasurystrategyandpolicies
• riskimplicationsofanalysisandperformancereporting
• robustnessofserviceobjectives
• riskmanagementactivitieswithappropriatebenchmarks
• appropriatenessofcurrenttreasuryservicestostatedneeds.
Treasury organisation and structure
• advisory/in-housebank
• costcentre/valueaddedcostcentre/profitcentre
• centralised/decentralised
• advanced/intermediate/elementary
• segregationofduties
• structureofatypicalcorporateandbanktreasury
• front,middleandbackofficestructures
• beyondthedealingroom.
Treasury risks (includes risks in the dealing operation)
• human
• operational
• marketandcreditrisks
• riskmapping
• systemmanagement.
Auditing treasury
• audituniverse
• treasuryjargon
• methodology
• riskbasedassuranceplans
• termsofreference-qualityofinternalauditcoverage.
• evaluatingfindingsandassessingtheirsignificance
• valueaddingauditreport(style,structure,information,clarity,
language)
• activelyreassessauditplanandadapttheauditprocess.
Tackling audit challenges
• staffinterviewsatalllevelsofmanagementandoperations
• criticalreviewofstrategy,policy,objectives,proceduresand
guidelines
• reviewoftreasuryorganisation
• warningsignalsandwhattolookfor.
Governance
• explorethedutiesoftheboardandmanagement
• theCompaniesAct
• KINGIIICorporateGovernanceCode
• treasuryperformanceandhowitismeasuredandreported.
AUDITING THE TREASURY FUNCTION ATF
DURATION: 2 DAYS CPD HOURS: 16
Many internal audit departments admit that the treasury function is not an area that they review on an annual basis. The technical aspects
- and risks - associated with foreign exchange, hedging and investments can make it a tricky area to audit.
This course will show you how to add value to treasury activity by optimising its eciency and eectiveness.
NEW
technical skills
exam preparation
public sector
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
A 10% group discount will apply to organisations placing a simultaneous booking for 2 or more registrants.
Please click here for general course information and IIA SA Terms and Conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.
54
Derivatives (overview and purpose)
• forwardsandfutures
• options
• swaps
• documentation
• Treasurymanagementsystems
• securityviolations(includingcyberfraud)
• audittrail
• capacityandcapability
• keyinterfaces
• disasterrecoveryandbusinesscontinuity
WHO SHOULD ATTEND?
Level 1
Entry or introductory level for those requiring a fundamental
understandingofthesubject.
Level 2
Internal auditors who are already practicing internal audit and have
abasicunderstandingofthesubject
Level 3
Supervisory/competent/senior internal auditors: those who already
have a sound, practical grasp of the fundamentals of internal audit-
ing and manage sta
Level 4
For advanced internal auditors: Auditors with excellent understand-
ing of topics being presented, who are interested in exchanging
knowledge with instructors and other participants
AUDITING THE TREASURY FUNCTION ATF
technical skills
exam preparation
public sector
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
A 10% group discount will apply to organisations placing a simultaneous booking for 2 or more registrants.
Please click here for general course information and IIA SA Terms and Conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.
55
HOW WILL THIS COURSE BENEFIT YOU?
Upon completing the course, participants will have a comprehensive
understanding of how to execute an eective procurement audit.
COURSE CONTENT
• Differentterminologiesusedfordescribingtheprocurement
functions within organizations
• Differentroleplayersintheprocurementfunction
• Differentprocesseswithintheprocurementfunction
• Fivecriticalsuccessfactorsforhighimpactprocurementfunctions
and how to address these factors during an operational audit
• Thevaluethatinternalauditcanaddtoauditinganprocurement
function
• HowtoapplytheCOSOframeworktoaudittheprocurement
function
• Importantgovernance(policiesandprocedures)thatshouldbe
evident in the procurement function
• Assesstheadequacyofconflictofinterest
- Controls that should be in place.
• Evaluatingthetenderingprocess
- Assessing the current internal controls
- Benchmarking the tender process
- Determining when to embark on a tender process
• Keystoeffectiveinventorymanagement
• Evaluatevendororsuppliermanagement
- Contract management
- Vendor evaluations
• Howtodiscoverfraud(whitecollar/commercialcrime)inthe
procurement process
- Using electronic data to find footprints of fraud
- Using data mining to find new patterns of fraud
- Using Benfords law to find false numbers
- Cover quoting as one of the techniques to commit fraud in
the procurement function
- Definition of cover quoting
- Characteristics of cover quoting
- Different techniques used during cover quoting with
examples
- Techniques used to discover cover quoting in the
procurement function
• MakinguseofCAATduringtheprocurementaudit
WHO SHOULD ATTEND?
Level 1
Entry or introductory level for those requiring a fundamental
understandingofthesubject.
Level 2
Internal auditors who are already practicing internal audit and have
abasicunderstandingofthesubject
Level 3
Supervisory/competent/senior internal auditors: those who already
have a sound, practical grasp of the fundamentals of internal audit-
ing and manage sta
FUNDAMENTALS OF AUDITING THE SUPPLY CHAIN MANAGEMENT
PROCUREMENT FUNCTION ASCM
DURATION: 2 DAYS CPD HOURS: 16
technical skills
exam preparation
public sector
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
A 10% group discount will apply to organisations placing a simultaneous booking for 2 or more registrants.
Please click here for general course information and IIA SA Terms and Conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.
56
COURSE DESCRIPTION
Now more than ever procurement executives and managers need an
array of tools, better practices, and the help of a trusted advisor in their
endeavour to increase the eectiveness of the procurement operat-
ing model and realize greater eciencies. It is time for the auditor
to diversify and become that needed, trusted advisor to procurement
management. this course will provide you with knowledge, skills, tips,
and a practical approach to performing an eective operational audit
of the procurement organization’s operating model.
COURSE OVERVIEW:
• Exploretheimperativesofstrategicsourcingandprocurement,
types of procurement, different sourcing and procurement
strategies and methods, and all facets of the procurement
operating model.
• Discovertheintegralroleofsourcingmanagementandprocurement
in the supply chain, and review the potential effect of emerging
sourcing and procurement risks, trends, and best practices.
• Learnandapplyanauditstrategytoanalyseandevaluatethe
efficiency and effectiveness of an organization’s sourcing and
procurement strategies, operations, supplier management
practices, and supplier performance.
COURSE OUTLINE:
The Frontier of Strategic Sourcing and Procurement
• Utilizeknowledgeofprocurementandsupplybasemanagement
strategies, operations, and practices in the business environment
• Discussthestrategicimperativesofsourcingandprocurement
• Summarizethedifferencesbetweendirectandindirect
procurement and the attributes of each
• Debatethebenefitsandpotentialchallengesassociatedwith
different sourcing strategies
• Outlinetheadvantagesandpotentialproblemsofdifferent
procurement strategies and methods
• Explaintheimportanceofkeystageswithinthesourcingprocess
and supplier relationship management
• Employknowledgeofprocurementoperationsandprocessesto
help others expand their knowledge base
• Illustratehowtechnologycanimprovetheefficiency,
effectiveness, and quality of procurement operations
Beyond Procurement Operations
• Determinetheimpactofcurrentandemergingrisks,trends,and
practices on the organization’s procurement and supply base
management capabilities, operations and practices
• Pointoutthepotentialbenefitsandchallengesinresponding
to emerging sourcing, procurement, and supplier management
trends on existing operations and management practices
• Evaluatetheeffectofrisksonsourcingandprocurement
strategies, plans, operations, management, and performance
The Operational Audit: Sourcing, Procurement, and Supplier
Management
• Devisealternativesolutionstoimprovetheefficiencyand
performance effectiveness of procurement and supply base
strategies, operations and management practices
• Definethekeyobjectivesandpotentialoutcomesofasourcing
and procurement audit from a strategic and operational
perspective
• Evaluatetheefficiencyandeffectivenessoftheorganization’s
sourcing and procurement strategies, procurement organization
structure, and people
• Appraisetheefficiency,effectiveness,andadaptabilityofthe
organization’s sourcing, procurement, and supplier management
operations and processes
• Assessthequalityandeffectivenessofsupplierperformance
OPERATIONAL AUDITING: EVALUATING PROCUREMENT AND SOURCING
OAEP
DURATION: 2 DAYS CPD HOURS: 16
NEW
technical skills
exam preparation
public sector
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
A 10% group discount will apply to organisations placing a simultaneous booking for 2 or more registrants.
Please click here for general course information and IIA SA Terms and Conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.
57
WHO SHOULD ATTEND?
Level 1
Entry or introductory level for those requiring a fundamental
understandingofthesubject.
Level 2
Internal auditors who are already practicing internal audit and have
abasicunderstandingofthesubject
Level 3
Supervisory/competent/senior internal auditors: those who already
have a sound, practical grasp of the fundamentals of internal audit-
ing and manage sta
Level 4
For advanced internal auditors: Auditors with excellent understand-
ing of topics being presented, who are interested in exchanging
knowledge with instructors and other participants
OPERATIONAL AUDITING: EVALUATING PROCUREMENT AND SOURCING
OAEP
technical skills
exam preparation
public sector
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
A 10% group discount will apply to organisations placing a simultaneous booking for 2 or more registrants.
Please click here for general course information and IIA SA Terms and Conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.
58
COURSE DESCRIPTION
A sustainable supply chain is critical to the organization’s survival and
ability to gain or maintain a competitive advantage. However, a volatile
and uncertain global economy, growing demands for environmental
protection, increasing resource scarcity, and an era in which consumers
seek on-demand goods and services — are having profound eects on
supply chain dynamics.
This course is most appropriate for chief audit executives, audit manag-
ers, and auditors-in-charge with over two years’ practical auditing ex-
perience who are looking to actively assist the organization in its eort
to enhance supply chain performance and better manage increasingly
complex and pervasive supply chain risk.
COURSE OUTLINE:
Supply Chain Dynamics
• Explaintheconcept,broadobjectives,andbenefitsofsupplychains
• Expresstheimportanceofaneffectivesupplychainstrategy
• Clarifytheessentialelementsthatdefineanorganization’ssupply
chain strategy
• Illustratethedifferenttypesofsupplychains
• Outlinethestrategicgoals,benefits,andpotentialchallenges
associated with different supply chain configurations
• Developaprocessmodeldepictingthenetworkofprocesses
within the supply chain
• Describetheimportanceofmanagingrelationshipswithexternal
supply chain partners
• Discusstheimportanceofinformationtechnologysoftwareto
enhance collaboration with supply chain external partners
• Definetheperformanceattributesformeasuringtheoperational
effectiveness of the supply chain
The Supply Chain Operating Environment
• Theorizethepotentialeffectsorchallengesposedbysupplychain
trends on supply chain operations and management
• Predicttheeffectofpotentialrisksandopportunitiesalongthe
supply chain on supply chain operations and management
Evaluating the Extended Supply Chain
• Definethekeyobjectivesandpotentialoutcomesofasupply
chain audit from a strategic and operational perspective
• Developcriteriatoevaluatetheeffectivenessoftheorganization’s
supply chain strategy and configuration
• Developcriteriatomeasureandevaluatetheefficiency,
responsiveness, and flexibility of the organization’s supply chain
operations
• Developmetricstoevaluatetheoperationalperformanceofthe
extended supply chain
WHO SHOULD ATTEND?
Level 1
Entry or introductory level for those requiring a fundamental
understandingofthesubject.
Level 2
Internal auditors who are already practicing internal audit and have
abasicunderstandingofthesubject
Level 3
Supervisory/competent/senior internal auditors: those who already
have a sound, practical grasp of the fundamentals of internal audit-
ing and manage sta
Level 4
For advanced internal auditors: Auditors with excellent understand-
ing of topics being presented, who are interested in exchanging
knowledge with instructors and other participants
OPERATIONAL AUDITING: EVALUATING THE SUPPLY CHAIN OAESC
DURATION: 2 DAYS CPD HOURS: 16
NEW
technical skills
exam preparation
public sector
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
A 10% group discount will apply to organisations placing a simultaneous booking for 2 or more registrants.
Please click here for general course information and IIA SA Terms and Conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.
59
COURSE DESCRIPTION
Nowinrecoveryafteramajorglobaleconomiccrisis,companiesare
reshaping their strategies to achieve sustainable business growth in
new ways, and continuing to seek value creation through improved
operational performance – including dimensions of quality, speed,
agility, eciency, environment, customer value, and cost.
Management is therefore focusing on initiatives and issues that impact
upon the operating models of business activities and processes, such as
environmental stewardship, operational excellence, supply chain opti-
mization, oshoring, talent mobility, innovation, and cloud computing
to name a few. Given these dynamics, internal audit is in a unique posi-
tion to inuence value enhancement eorts. This is achievable through
Operational Auditing.
THIS COURSE IS MOST APPROPRIATE FOR:
• Chiefauditexecutives,auditdirectors,auditmanagers,audit
team leads, with 2+ year’s practical auditing experience, and who
are looking to integrate operational auditing into their service
offering or enhance the value of operational auditing services
provided to the organization.
• Businessmanagersresponsibleforensuringeffectiveuseand
management of corporate resources, who want to evaluate and
improve the operational performance of business activities,
processes, and/or resources deployed.
COURSE PROGRAM:
Dynamics of Operational Auditing
• Determinethefactorsthatinfluencedpasttrendsinoperational
auditing
• Examineoperationalauditingtodayintermsofitschanging
nature, and the application of alternative methods and tools vs.
traditional audit steps
• Identifyoperationalauditopportunitiesacrosstheentire
organization
• Constructavaluepropositiontocommunicatehowinternalaudit
can be a high-impact partner in creating business value
Value Centric Skill Sets and Knowledge
• Determinehowtodriveapositivechangeinmanagement’s
mindset about the internal auditor and internal audit activity
• Assessyourcurrentleveloftechnicalandbusinessknowledge
• Assessyourcurrentlevelinvaluecentricskillsets
Planning for Success
• Recognizethekeyaspectsof,anddifferencesin,planningfor
operational audit engagements
• Employdifferentsourcesofinformationtobuildbusinessand
technicalknowledgeduringprojectplanning
• Prepareeffectivelyfordiscussionswithclientmanagementto
achievethemeetingobjectives
• Createobjectivesthatidentifywhattheoperationalauditis
intended to accomplish
• Examinetherelationshipbetween,andneedtoalign,the
objectives,scopeandapproachtoperformingtheoperational
audit engagement
The Risk-based Operational Audit
• Identifytheassumptionsassociatedwitharisk-basedapproach
to operational auditing
• Discussrisk-basedterminologytoensureacommon
understanding
• Appraisealignmentofoperationsobjectiveswiththe
organization’smissionandstrategicobjectives
OPERATIONAL AUDITING: INFLUENCING POSITIVE CHANGE OAIPC
DURATION: 2 DAYS CPD HOURS: 16
NEW
technical skills
exam preparation
public sector
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
A 10% group discount will apply to organisations placing a simultaneous booking for 2 or more registrants.
Please click here for general course information and IIA SA Terms and Conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.
60
• Evaluateperformancemeasurementcriteriaforoperations
objectives
• Determinewhichoperationsdrivevaluecreation
• Predictpotentialriskeventsinrelationtooperationsobjectives
and goals
• Developriskstatements
• Developmeasurestoassesstheimpactandlikelihoodofpotential
risk events
• Discoveroperationsfocusedcontrolsandmethodstomanagerisk
and realize opportunities
• Decidetheappropriatetoolsandtechniquestodocument
operating information
• Assessthedesignofoperationsfocusedcontrolandmethods
• Evaluatetheoperationalperformanceofriskmanagement
strategies
• Developalternativesolutionstoaddressoperatingissues
• Convinceclientmanagementaboutthevalueofproposed
solutions
The Process Oriented Operational Audit
• Describetheapplicationofbusinessprocessimprovement
concepts to an operational audit
• Outlinethecomponentsofbusinessprocesses
• Assemblebaselinedataandinformation
• Utilizeprocessmodelsandanalysistoolstodiscoverissuesand
improvement opportunities
• Applyprocessimprovementtechniques
• Illustrateproposedchanges
• Outlinethebenefitsandimprovements
• Describetheimportanceoftestingandmeasuringprocess
changes
The Performance-driven Operational Audit
• Explaintheapplicationofbenchmarkingconceptstoan
operational audit
• Determinetheoperationstobenchmark
• Definerelevantandappropriatebenchmarkingmeasurement
criteria and indicators
• Performcomparativeanalysistoidentifyperformancegapsand
opportunities
• Summarizebenchmarkingresults
• Evaluatepotentialperformanceimprovementopportunities
• Discussbenchmarkingresultswithclientmanagement
Creating a Positive Impact
• Assesstheimpactofvariousreportingapproaches,andstructure
• Examinestylisticfactorsandpersuasivestrategiestoattainbuy-
in to the results
WHO SHOULD ATTEND?
Level 3
Supervisory/competent/senior internal auditors: those who already
have a sound, practical grasp of the fundamentals of internal audit-
ing and manage sta
Level 4
For advanced internal auditors: Auditors with excellent understand-
ing of topics being presented, who are interested in exchanging
knowledge with instructors and other participants
OPERATIONAL AUDITING: INFLUENCING POSITIVE CHANGE OAIPC
technical skills
exam preparation
public sector
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
A 10% group discount will apply to organisations placing a simultaneous booking for 2 or more registrants.
Please click here for general course information and IIA SA Terms and Conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.
61
PERFORMANCE AUDITING FOR THE PUBLIC SECTOR PAUD
HOW WILL THIS COURSE BENEFIT YOU?
Participants will be able to:
• Identifysituationsinwhichperformanceauditwilladdvalue
• Gainknowledgeofthelegislativeframeworkforperformance
auditing
• Gaintherequiredskillstoperformtheplanning,executionandreporting
phases of a performance audit.
COURSE OBJECTIVES
• Tofacilitateunderstandingoftheobjectivesofperformanceaudit
and the value that performance auditing adds (outcome: to be
able to identify situations in which performance audit will add
value)
• Totransferknowledgewithregardtothelegislativeframework
for performance auditing in the public service environment
(outcome: knowledge of the legislative framework for
performance auditing)
• Totransferknowledgewithregardtothetheoryoftheperformance
audit methodology and performance audit process and to practice
conducting a performance audit (outcome: trainees who are skilled
to perform the planning, execution and reporting phases of a
performance audit).
COURSE CONTENT
The course will be based on the book: Performance auditing: A Step-
by-step approach (of which a copy is included in the course fee)
• Definitionandwhyperformanceauditingisnecessary
• Scopeandobjectivesofaperformanceaudit
• Auditworkingpapersandlay-outofauditfile
• Strategicplanning
• Pr-engagementandplanningphase
• Executionphase
• Reportingphase
• Economy
• Efficiency
• Effectiveness
• Developingauditcriteria
• Auditevidence
• Projectmanagement
ASSESSMENT
Vase studies will be done throughout the course and multiple choice
questions will be completed and marked after each session.
WHO SHOULD ATTEND?
Level 2
Internal auditors who are already practicing internal audit and have
abasicunderstandingofthesubject
Level 3
Supervisory/competent/senior internal auditors: those who already
have a sound, practical grasp of the fundamentals of internal audit-
ing and manage sta
Level 4
For advanced internal auditors: Auditors with excellent understand-
ing of topics being presented, who are interested in exchanging
knowledge with instructors and other participants
DURATION: 3 DAYS CPD HOURS: 24
62
Topical Issues courses include training on current critical and emerging issues.
technical skills
exam preparation
public sector
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
half day seminars
technical skills
exam preparation
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
A 10% group discount will apply to organisations placing a simultaneous booking for 2 or more registrants.
Please click here for general course information and IIA SA Terms and Conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.
public sector
63
COURSE DESCRIPTION
One of the unintended consequences of the information age is the availability
of personal identiable information (PII). The combination of name, date of
birth, and identication number are the “keys to the kingdom” for the purposes
of establishing false identity and fraud. Lost laptops, network break-ins, and
phishing expeditions have led governmental entities to establish a patchwork
quilt of laws requiring custodians of personal information to provide safe-
guards and assurance that PII is secure.
In this course, we will discuss:
• PIIscopeanddefinitions.
• StateandfederalPIIrequirements.
• Anactionplanforcompliance.
COURSE OUTLINE:
What Is Personal Identiable Information (PII)?
• Variousdefinitions
• Minimumrequirements
• Dynamicframeworkbylocality
The Need for Security Over PII
• Performingameaningfulriskassessment
• Sellingtheresultstomanagement
• Overcoming“notjustsecurity”
Where to Find PII
• Theporousnatureofdatastorage
• Traditionalcomputing
• Outsourcedsystems
• Dataonthemove
• Intothecloud
What Do We Need?
• Establishingcriteria
• Definingthecomplianceuniverse
• Identifyingthelegalrequirements
• Fulfillingassurance/monitoringrequirements
Resolution
• Keepingupwithchangingtechnologyandcompliance
• Monitoringandassurance
Action Plan
• BuildingaframeworkforPII
• Aggregatingcompliancerequirements
• Implementingsecuritymeasures
WHO SHOULD ATTEND?
Level 1
Entry or introductory level for those requiring a fundamental
understandingofthesubject.
Level 2
Internal auditors who are already practicing internal audit and have
abasicunderstandingofthesubject
Level 3
Supervisory/competent/senior internal auditors: those who already
have a sound, practical grasp of the fundamentals of internal audit-
ing and manage sta
Level 4
For advanced internal auditors: Auditors with excellent understand-
ing of topics being presented, who are interested in exchanging
knowledge with instructors and other participants
ASSESSING YOUR PROTECTION OF PERSONAL IDENTIFIABLE INFORMATION
POPI
DURATION: 1 DAY CPD HOURS: 8
technical skills
exam preparation
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
public sector
64
An internal audit activity demonstrates its commitment to quality
by meeting the expectations of its stakeholders while continuing to
improve the eectiveness and eciency of its operations. A successful
quality assurance and improvement program (QAIP) is crucial to
achieving this goal.
Building an eective QAIP is similar to establishing a total quality
management program, where products and services are analyzed to
verify they meet stakeholder expectations, operations are evaluated to
determine their eciency and eectiveness, and practices are assessed
to conrm their conformance to standards. Once the QAIP has been
established, sustaining it requires leaders who are responsible for
setting the proper tone in support of quality.
If you are preparing for an external quality assessment, this course will
help you learn how to build and maintain an eective QAIP, leading to
a successful external assessment.
The quality assessment process ow model and related tools from the
recently published Quality Manual provide the basis for class discussion
and activities. Guided by knowledgeable facilitators with extensive
experience in quality assessments, participants will:
• LearnhowtoapplyTheIIA’sInternationalProfessionalPractices
Framework (IPPF) quality standards to establish an effective QAIP
within their internal audit practice
• Gainexperiencewiththequalityassessmentprocessmodeland
related tools contained in the new Quality Manual to identify
areas of focus for their own QAIPs
• PracticebuildingthetwokeycomponentsofaneffectiveQAIP:
ongoing and periodic assessments
• Experiencedevelopingmetricsanddesigningreportsofresultsof
their internal audit’s QAIP
• Assessthereadinessoftheirinternalauditactivityforanexternal
quality assessment
COURSE OUTLINE:
Quality Standards and Recommended Guidance
• Interpretbothmandatoryandrecommendedguidanceinthe
IPPF regarding establishing a quality assurance and improvement
program (QAIP)
• DiscusskeyconceptsofStandard1300
• ClarifykeyelementsofthePracticeGuide“QualityAssuanceand
Improvement Program
Quality Assurance Process Model
• Explainthequalityassessmentprocessmodelanduseitsrelated
tools as described in the Quality Assessment Manual published
by The IIA to identify areas of focus for a quality assurance and
improvement program (QAIP)
• Clarifythepurposeofthequalityassessmentprocessmodel’s
four segments: Internal Audit Governance, Internal Audit Sta,
Internal Audit Management, and Internal Audit Process
• Contrastthepurposeanduseofthequalityassessmentprocess
tools — planning guides, surveys, interview guides, and
programs
• Identifyanypossibleareasoffocusforaqualityassuranceand
improvement program QAIP
• HighlightkeyareasoffocusforaQAIP,basedonsurveyresponses
Quality Assurance – Internal Audit Process
• Designanongoingqualityassessmentofinternalauditprocess
• InterpretIPPFguidancerelatedtoqualityassuranceofinternal
audit processes
BUILDING A SUSTAINABLE QUALITY PROGRAM BSQP
DURATION: 2 DAYS CPD HOURS: 16
If you are preparing for an external quality assessment, this course will help you learn how to build and maintain an eective QAIP, leading
to a successful external assessment. The QAR Manual is not provided at this course. It is recommended that you rst attend this course and
then the "Performing an Eective Quality Assessment" where the QAR Manual will be provided.
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65
• Applytheplanningguidetoidentifyandprioritizeanygapsrelated
to quality assurance of internal audit processes by performing a
self-assessment involving the relevant IPPF guidance
• ClarifytherelevantcriteriaforassessingconformancetotheIPPF
guidance related to quality assurance of internal audit processes
• Developingthekeyelementsofanongoingmonitoringreview
process that you can implement in your internal audit activity
Quality Assurance – Internal Audit Sta
• Designaperiodicqualityassessmentrelatedtointernalaudit
staffing
• InterpretIPPFguidancerelatedtoqualityassuranceofinternal
audit staffing
• Applyingtheplanningguidetoidentifyandhighlightany
gaps related to quality assurance of internal audit staffing by
performing a self-assessment involving applicable IPPF guidance
• ClarifytherelevantcriteriaforassessingconformancetotheIPPF
guidance related to quality assurance of internal audit staffing
• Developthekeyelementsofaperiodicself-assessmentofinternal
audit staffing
Quality Assurance – Internal Audit Management
• Designaperiodicqualityassessmentrelatedtomanagementof
the internal audit activity
• Applytheplanningguidetoidentifyandhighlightanygaps
related to quality assurance of managing the internal audit
activity by performing a self-assessment involving the applicable
IPPF guidance
• ClarifytherelevantcriteriaforassessingconformancetoIPPF
guidance related to quality assurance of managing the internal
audit activity
• Developthekeyelementsofaperiodicself-assessmentof
managing the internal audit activity
Quality Assurance – Internal Audit Governance
• DesignaperiodicqualityassessmentrelatedtoInternalAudit
Governance
• InterpretIPPFguidancerelatedtoqualityassurancefor
governance of the internal audit activity
• Applytheplanningguidetoidentifyandhighlightanygaps
related to quality assurance for governance of the internal audit
activity by performing a self-assessment involving the applicable
IPPF guidance
• ClarifyrelevantcriteriaforassessingconformancetoIPPF
guidance related to quality assurance for governance of the
internal audit activity
Building the Periodic Internal Assessment
• Designacomprehensiveperiodicinternalassessmentincluding
key assessment activities, timing of their performance, and
resource requirements to complete them
• Assessthereadinessoftheinternalauditactivityforanexternal
quality assessment
Developing Metrics and Reporting for the QAIP
• Developmetricsanddesignreportsofresultsofyourinternal
audit QAIP
• Interpretkeyconceptsfrompracticeguide“MeasuringInternal
Audit Eciency and Eectiveness
• IdentifymetricstomeasureperformanceoftheQAIP
• ClarifyreportingrequirementsforQAIPcontainedintheIPPF
• DesignreportingoptionstocommunicateresultsoftheQAIP
WHO SHOULD ATTEND?
Level 2
Internal auditors who are already practicing internal audit and have
abasicunderstandingofthesubject
Level 3
Supervisory/competent/senior internal auditors: those who already
have a sound, practical grasp of the fundamentals of internal audit-
ing and manage sta
Level 4
For advanced internal auditors: Auditors with excellent understand-
ing of topics being presented, who are interested in exchanging
knowledge with instructors and other participants
BUILDING A SUSTAINABLE QUALITY PROGRAM BSQP
technical skills
exam preparation
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
A 10% group discount will apply to organisations placing a simultaneous booking for 2 or more registrants.
Please click here for general course information and IIA SA Terms and Conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.
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SEMINAR OBJECTIVE
A combined assurance model eectively co-ordinates the eorts of
management and internal and external assurance providers, increases
their collaboration and develops a shared and more holistic view of the
organisation’s risk prole. This seminar will expose delegates to the
concept of combines assurance and the role that internal audit should
play.
COURSE CONTENT
• Understandingcombinedassurance
• Therolesofmanagement,internalassuranceprovidersand
external assurance providers
• ImplicationsfortheAuditCommittee
• TheroleofInternalAudit
• GuidancefromtheKingIIIreport
• DraftingthecombinedassuranceplanoDeterminingthe
objectivesofthecombinedassuranceplan
o Identify and specify the sources of assurance over risks
o Provide the Risk Management Committee, the Accounting
Authority / Officer and Executive Management with a
framework of the various assurance parties
o Link risk management activities with assurance activities
o Provide a basis for identifying any areas of potential
assurance gaps
• AssisttheAccountingAuthority/Officerandinternalauditin
reviewing the effectiveness of the risk management system
WHO SHOULD ATTEND?
Level 3
Supervisory/competent/senior internal auditors: those who already
have a sound, practical grasp of the fundamentals of internal audit-
ing and manage sta
Level 4
For advanced internal auditors: Auditors with excellent understand-
ing of topics being presented, who are interested in exchanging
knowledge with instructors and other participants
COMBINED ASSURANCE  INTERNAL AUDITORS TO TAKE THE LEAD CATL
DURATION: 1 DAY CPD HOURS: 8
technical skills
exam preparation
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
A 10% group discount will apply to organisations placing a simultaneous booking for 2 or more registrants.
Please click here for general course information and IIA SA Terms and Conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.
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67
COURSE DESCRIPTION
Control self-assessment (CSA) is a technique that allows managers and
work teams directly involved in business units, functions or processes
to participate in assessing the organization’s risk management and
controlprocesses.Initsvariousformats,CSAcancoverobjectives,risks,
controls and processes. Internal auditors can utilize CSA programs for
gathering relevant information about risks and controls; for focusing
audit work on high risk, unusual areas; and to forge greater collabora-
tion with operating managers and work teams. Managers can utilize
CSAprogramstoclarifybusinessobjectivesandtoidentifyanddeal
withtheriskstoachievingthoseobjectives.
In both the facilitated workshop and survey formats of CSA, the
people performing the work assess their own risks and controls, and
increasetheabilitytoachievebusinessobjectives.Internalauditors,
in a consulting role, often act as facilitators to help work teams in the
assessment of risks and controls. Involvement of people performing
the work in evaluation of risks and controls utilizes the expertise of the
organization, increases buy-in to any action items, and focuses eorts
on important business activities.
Participants will benet from understanding the dierent formats of
facilitated and survey-based self- assessments, and discussing use
of CSA in Enterprise Risk Management (ERM), regulatory nancial
reporting requirements, such as Sarbanes-Oxley (SOX), fraud and ethics
programs, and operational auditing.
After this seminar, participants will be able to evaluate the need for
self-assessment in their organization’s risk management and control
processes, and design an implementation program for self-assessment
in their organization.
A CLOSER LOOK AT CORPORATE GOVERNANCE
• “Whatisgovernance”andwhoisleveragingchange?
• Lessonslearnedfromgovernancefailures
• Agovernanceactivity
Audit’s Responsibility
• Internalauditreviseddefinition
• Best-in-classauditfunctions
• ApplicableInternalAuditStandards
• Governanceandauditreviewguidance
What Enterprise Risk Management (ERM) Is and Isn’t
• EnterpriseRiskManagement(ERM)background
• COSOERMFrameworkexecutivesummary
• COSOERMFramework–What’sNew?
• CreateaCOSO-basedroadmapfortheseminar
• ERMimplementationsconsiderations
• Internalaudit’sroleinERM
• ERMimplementation
ERM Essentials
• ERMEssential#1–Language
• ERMEssential#2–RiskAssessmentProcess
• ERMEssential#3–RiskRatingScalesandFactors
• ERMEssential#4–TheBigPicture
• CreatinganERMlanguageandratingfactorsconsensusbuilding
For a hands-on experience with CSA facilitation skills and strategies
check out Control Self-Assessment: Facilitation Skills. This seminar is a
nice pairing with the Introduction seminar.
CONTROL SELFASSESSMENT: AN INTRODUCTION CSAI
DURATION: 2 DAYS CPD HOURS: 16
NEW
technical skills
exam preparation
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
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Please click here for general course information and IIA SA Terms and Conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.
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68
WHO SHOULD ATTEND?
Level 1
Entry or introductory level for those requiring a fundamental
understandingofthesubject.
Level 2
Internal auditors who are already practicing internal audit and have
abasicunderstandingofthesubject
Level 3
Supervisory/competent/senior internal auditors: those who already
have a sound, practical grasp of the fundamentals of internal audit-
ing and manage sta
Level 4
For advanced internal auditors: Auditors with excellent understand-
ing of topics being presented, who are interested in exchanging
knowledge with instructors and other participants
CONTROL SELFASSESSMENT: AN INTRODUCTION CSAI
technical skills
exam preparation
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
A 10% group discount will apply to organisations placing a simultaneous booking for 2 or more registrants.
Please click here for general course information and IIA SA Terms and Conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.
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69
COURSE DESCRIPTION
It’s one thing to have a rm understanding of control self-assessment
(CSA), it’s another to become a successful facilitator of a CSA workshop.
Inthisdynamiccourse,participantswilljoinfellowauditorsandCCSA
candidates in presentations and practice CSA workshop facilitation
techniques, as well as group discussions, case studies, practical exer-
cises, self-assessments, and individual coaching and feedback sessions.
Through these highly interactive sessions, you will gain an understand-
ing of the important role workshops play in the CSA process, grasp the
power of the group decision process, and learn how to evaluate, review,
and report results.
This course satises the facilitation requirement for Certica-
tion in Control Self-Assessment (CCSA) and is the ideal follow-up
for auditors who have completed Control Self-assessment: An Introduc-
tion or have a solid understanding of CSA concepts.
CSA Background
• LearnhowothersareusingCSA
• IdentifyotherswithwhomyoumaywanttofurthershareCSA
experiences
• Practiceyourpresentationskills
• Helpidentifygoodpresentationskills,andthoseneeding
improvement
The Art of Facilitation
• Learngenericfacilitatorresponsibilities
• LearnadditionalresponsibilitiesofCSAfacilitators
• Learnhowtoeffectivelyhandlevariouspersonalitytypesina
workshop
• Learnhowmakingdecisionsindividuallyisdifferentthan
reaching consensus in a group
• Beginpracticingfacilitationandrecordingskills
Preparing for a CSA Workshop
• LearnthestepsnecessarytoprepareforaCSAworkshop
• Understandthehierarchicalnatureofbusinessobjectives
• Practiceyourinterviewingskills
• Discussselectionofworkshopparticipants
• DiscusscommonlyaskedquestionsaboutCSA
• Practiceyourfacilitationandrecordingskills
CSA Workshop Practice
• Practicefacilitatingtheidentificationofcontrolstomeetan
objective,inasimulatedCSAworkshop
• PracticeidentifyingobjectivesforuseinCSAworkshops
• Practicerecordingdataforaworkshop
• Providefeedbacktoothersastheypracticetheirfacilitationskills
• Role-playvariouspersonalitytypestoprovideothersexperience
in handling different workshop situations
WHO SHOULD ATTEND?
Level 2
Internal auditors who are already practicing internal audit and have
abasicunderstandingofthesubject
Level 3
Supervisory/competent/senior internal auditors: those who already
have a sound, practical grasp of the fundamentals of internal audit-
ing and manage sta
Level 4
For advanced internal auditors: Auditors with excellent understand-
ing of topics being presented, who are interested in exchanging
knowledge with instructors and other participants
Prerequisites:
Control Self-assessment: An Introduction or equivalent knowledge/
experience
CONTROL SELFASSESSMENT: FACILITATION SKILLS CSAF
DURATION: 2 DAYS CPD HOURS: 16
NEW
technical skills
exam preparation
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
A 10% group discount will apply to organisations placing a simultaneous booking for 2 or more registrants.
Please click here for general course information and IIA SA Terms and Conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.
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70
COURSE DESCRIPTION
Auditors who have a thorough understanding of corporate responsibil-
ity and sustainability, including trends, requirements, and tools, have
a competitive advantage within their audit function. This course covers
abroadrangeofsubjectstobringexperiencedauditors—CAEs,audit
managers, directors and team leaders — up to speed with Corporate
Social Responsibility (CSR).
By attending this course, you will gain a better understanding of the
stakeholders and their needs, discuss how organizations are approach-
ing CSR today, and even who the enablers tend to be. The IIA’s experi-
enced facilitators will clue you into terms such as “triple bottom line,”
and discuss the importance of managing the reporting and assurance
issues, emerging trends, and even what role internal audit plays in CSR.
COURSE OUTLINE:
Why Should We Care?
• ThevaluepropositionofCorporateSocialResponsibility
What is CSR and Where are We Now?
• Definitions,capitalmarketinfluences,ratingorganizations,
recent studies
• CSRcompetencies
• Emergingguidelines
Who are the Stakeholders and What are Their Needs?
• Governments,non-governmentalorganizations(NGOs)
• Thevoicelessstakeholders
• Geo-politicalinfluences
What are the enablers?
• Corporategovernance
• Enterpriseriskmanagement
• Guidancefrommanyconstituencies
• Linkagetointernalauditstandards
What is the Triple Bottom Line?
• Economicviability
• Environmentalsoundness
• Socialresponsibility
How are Organizations Approaching?
• Climatechangechallenges
• Environmentalhealthandsafetyconcerns
• Supplychainissues
• Socialresponsibilities
How Do You Manage the Reporting and Assurance Issues?
• Reportingchallenges,dosanddon’ts
• Assuranceemergingpractices
What is the Appropriate Role for Internal Audit?
• Competenciesrequired
WHO SHOULD ATTEND?
Level 1
Entry or introductory level for those requiring a fundamental
understandingofthesubject.
Level 2
Internal auditors who are already practicing internal audit and have
abasicunderstandingofthesubject
Level 3
Supervisory/competent/senior internal auditors: those who already
have a sound, practical grasp of the fundamentals of internal audit-
ing and manage sta
Level 4
For advanced internal auditors: Auditors with excellent understand-
ing of topics being presented, who are interested in exchanging
knowledge with instructors and other participants
CORPORATE SOCIAL RESPONSIBILITY: OPPORTUNITIES FOR INTERNAL
AUDIT CSRO
DURATION: 2 DAYS CPD HOURS: 16
NEW
technical skills
exam preparation
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
A 10% group discount will apply to organisations placing a simultaneous booking for 2 or more registrants.
Please click here for general course information and IIA SA Terms and Conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.
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71
COURSE DESCRIPTION
COSO has universal applicability, regardless of industry, sector, depart-
ment size, etc. We recommend auditors and key management stake-
holders attend. This course is appropriate for a variety of audiences who
have an interest in learning about the 2013 Framework.
We will be reviewing what is new in the updated version and how it
impacts your internal control system.
1. Understanding COSO
• compareandcontrastCOSOframeworks:2003and1992,and
COSO ERM 2004
• keyconceptsandobjectivesofthecontrolframework
• components,categoriesofbusinessobjectivesandprinciples
• fittingtheobjectives,componentsandprinciplestogether
• usingCOSOtoidentifycontrolweaknesses
• identifyopportunitiestoincorporateCOSOIC-IFininternal
audit activities
2. COSO Implementation and Evaluation Tools
• evaluatingCOSOattributesinmajorprocessesandentity-
wide
• measuringandassessingCOSOcomponentsattheentityand
process levels
• understandtherequirementsforeffectiveinternalcontrols
• educatingemployeesaboutCOSOanditsvalue
3. Objectives
• Categoriesofobjectives
• Characteristicsandimplicationsforinternalauditors,process
owners and business leaders
• Usingbusinessobjectivestoimprovethequalityofaudit
programs
4. Control Environment
• descriptionandimplicationsforprocessownersandinternal
auditors
• entitylevelcontrolsandtheimportanceofastrongcorporate
culture
• COSOandcorporategovernance
• howtoassessthecontrolenvironment,andbestpracticesto
enhance it
• reviewofthefiveprinciplesoftheControlEnvironment
5. Risk Assessment
• criticalbusinessrisksandtherequirementstodesignarisk
assessment process effectively
• riskidentification,analysisandevaluation
• riskassessmentattheentityandprocesslevels,andhowto
apply these at your organization
• reviewofthefourprinciplesofriskassessment
6. Control Activities
• definitionandtypesofhardandsoftcontrols
• howtodesign,effectivelyimplementandexamineinternal
controls
• methodsoftestingandreasonscontrolsmayfail
• reviewofthethreeprinciplesofcontrolactivities
7. Information and Communication
• Definitionandimportanceoforganizationalinformationand
communication
• Breakingdownsilosandimprovingcoordinationthroughout
the organization
• Reviewofthethreeprinciplesofinformationand
communication
COSO 2013: IMPLEMENTING THE FRAMEWORK COIF
DURATION: 2 DAYS CPD HOURS: 16
NEW
technical skills
exam preparation
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
A 10% group discount will apply to organisations placing a simultaneous booking for 2 or more registrants.
Please click here for general course information and IIA SA Terms and Conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.
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72
8. Monitoring
• typesandperformersofmonitoringactivities
• dataanalytics,KPIsandKRIsasmonitoringtools
• tips,toolsandtechniquestoimprovethemonitoring
activities in your organization
• reviewofthetwoprinciplesofmonitoringactivities
9. Conclusion
• keyelementsforeffectiveinternalcontrolanditslimitations
• theroleofjudgmentindesign,deploymentandmonitoring
activities
• benefitsofinvestinginarobustinternalcontrolframework
• opportunitiesandchallengesforinternalauditorsand
business leaders
• ITandoperationalconsiderations,andtheirimpacton
internal controls
• roles,responsibilitiesandkeyelementsforsuccess
PLEASE NOTE:
Delegates wanting to attend this course would need to have a
good practical understanding of what internal control is and how
to apply it. It is helpful to have an understanding of the original (1992)
COSO Internal Control–Integrated Framework and how it applies to
assessingcontrolsintermsoftheCOSOcategoriesofobjectivesandthe
ve internal control components (shown in the COSO cube).
WHO SHOULD ATTEND?
Level 1
Entry or introductory level for those requiring a fundamental
understandingofthesubject.
Level 2
Internal auditors who are already practicing internal audit and have
abasicunderstandingofthesubject
Level 3
Supervisory/competent/senior internal auditors: those who already
have a sound, practical grasp of the fundamentals of internal audit-
ing and manage sta
COSO 2013: IMPLEMENTING THE FRAMEWORK COIF
technical skills
exam preparation
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
A 10% group discount will apply to organisations placing a simultaneous booking for 2 or more registrants.
Please click here for general course information and IIA SA Terms and Conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.
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73
• Identifyhowproactivefrauddetectionactivitiescomplement
entity-level and process-level controls and assist management
and those charged with governance
Information and communication
• Definetheroleofcommunicationincreatingeffectivefraudrisk
management
• Describethekeychallengesinprovidingfraudawarenesstraining
• Identifyapproachesfordeliveringfraudawarenesstraining
cost-effectively
Monitoring
• Definethekeypartiesinvolvedinmonitoring
• Describetherole(s)ofmonitoringbyeachkeyparty
• Identifyhowmonitoringmightbeineffectiveorcompromised
and how such occurrences could be detected
WHO SHOULD ATTEND?
Level 2
Internal auditors who are already practicing internal audit and have
abasicunderstandingofthesubject
Level 3
Supervisory/competent/senior internal auditors: those who already
have a sound, practical grasp of the fundamentals of internal audit-
ing and manage sta
Level 4
For advanced internal auditors: Auditors with excellent understand-
ing of topics being presented, who are interested in exchanging
knowledge with instructors and other participants
DEVELOPING A FRAUD RISK MANAGEMENT PROGRAM FOR YOUR
ORGANISATION DFRP
technical skills
exam preparation
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
A 10% group discount will apply to organisations placing a simultaneous booking for 2 or more registrants.
Please click here for general course information and IIA SA Terms and Conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.
public sector
74
I. Concepts, Principles and Skills of Environmental Auditing
• Requirementsforanenvironmentalaudittobeperformed
• Auditobjectivesandscope
o Liability audit
o A management audit
o A functional audit (sometimes called an activity or issues
audit)
• Subjectmatterandauditcriteria
• Useofnonregulatoryguidelinesandcodesofpracticeinaudits
• increasingimportanceofISO14001andotherinternational
environmental standards
• regulatorymandatetocommissionanenvironmentalaudit
• Objectivityandindependence
• Dueprofessionalcareandconfidentiality
• Auditevidence,sampling,reliabilityandauditfindings
• Reportingandfollowup
• Useofchecklistsandworkingpapers
II. ISO14001 environmental Management system basics and
relevance of environmental auditing
• OverviewoftheISO14001Standard
• Processforregistrationto14001
• RoleofAuditorcertificationbodies
• Roleofaccreditationbodies
• EMSAudit
III. Roles, responsibilities and Relationship Management
• Rolesofpersonsinvolvedinaudits
• Relationshipmanagementprinciplesforauditors
• Environmentalauditorpersonalattributesandskills
IV. Detailed Procedures for conducting environmental audit
• Pre-auditplanningandpreparation
• Therole,preparationanduseofauditchecklists
• Whyuseprotocols
• Theinterviewprocess
• Understandingandassessinginternalcontrol
• Workingpapersandfiledevelopment
• Samplingstrategiesandprocedures
• Assessingfindingsandreporting.
WHO SHOULD ATTEND?
Level 1
Entry or introductory level for those requiring a fundamental
understandingofthesubject.
Level 2
Internal auditors who are already practicing internal audit and have
abasicunderstandingofthesubject
Level 3
Supervisory/competent/senior internal auditors: those who already
have a sound, practical grasp of the fundamentals of internal audit-
ing and manage sta
Level 4
For advanced internal auditors: Auditors with excellent understand-
ing of topics being presented, who are interested in exchanging
knowledge with instructors and other participants
ENVIRONMENTAL AUDITING FOR NONENVIRONMENTAL AUDITORS ENEA
DURATION: 2 DAYS CPD HOURS: 16
technical skills
exam preparation
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
A 10% group discount will apply to organisations placing a simultaneous booking for 2 or more registrants.
Please click here for general course information and IIA SA Terms and Conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.
public sector
75
· How to make sense of the alphabet soup of SOX, COSO, PCAOB,
FSG, King II, PFMA, PRECCA, and ISA 240.
Reducing Your Fraud Risk – Prevention
· Fraud Prevention – a Four-Step Approach
· Internal controls – specific and general applications
· Developing an anti-fraud culture
· Compiling a fraud prevention plan
· Ethics programs
· Awareness programs
· Fraud-related policies· Developing a fraud profile for your
organisation
Reducing Your Fraud Risk – Detection
· What to look for – symptoms or red flags
· Using specialized software to detect fraud
· Fraud Detection – a Five-Step Approach
Responding to fraud
· The purpose of a fraud response plan
· Computer forensics overview
· Some response do’s and don’ts
How to make your anti-fraud program work
· Whyfraudpreventionhastobe‘sold’todecisionmakers
· How to achieve a ROI from your fraud prevention program
WHO SHOULD ATTEND?
Delegates from all public and private sector organisations in all indus-
tries. (Fraud knows no boundaries)!
Level 1
Entry or introductory level for those requiring a fundamental
understandingofthesubject.
Level 2
Internal auditors who are already practicing internal audit and have
abasicunderstandingofthesubject
Level 3
Supervisory/competent/senior internal auditors: those who already
have a sound, practical grasp of the fundamentals of internal audit-
ing and manage sta
JOB FUNCTION
Internal auditors, nance managers, accountants, external auditors,
compliance ocers, risk managers, and any employees responsible for
protecting the nancial integrity of their organisations, or involved in
the operational aspects of fraud prevention.
UNIQUE SELLING POINTS
· Practical examples of fraudulent items will be passed out for
delegates to examine.
· Local and international fraud case studies will be discussed in
order to ascertain best practices
· DVD’s will be used to introduce the audience to a mob boss, ex
fraudsters and whistleblowers.
· There are interactive Q&A sessions.
HOW TO DETECT AND PREVENT OCCUPATIONAL FRAUD FRAUD
technical skills
exam preparation
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
A 10% group discount will apply to organisations placing a simultaneous booking for 2 or more registrants.
Please click here for general course information and IIA SA Terms and Conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.
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76
COURSE SYNOPSIS
TheKing3reportrequiresanobjectiveassessmentoftheeectiveness
of risk management and the internal control framework. What does
this entail?
COURSE CONTENT
• WhattheKingreportstatesaboutanassessmentofthe
effectiveness of risk management and internal control
• WhattheIIAstatesaboutanassessmentoftheeffectivenessof
risk management and the internal control
• Howthisreportfitsintocombinedassurance
• Planningissues
• Techniquesforcombiningopinionsforanannualopinion
• Theroleoftheissuetrackingsystem
• Wordingoftheannualreport
• Expectationmanagement
• Auditriskmanagement
WHO SHOULD ATTEND?
Level 3
Supervisory/competent/senior internal auditors: those who already
have a sound, practical grasp of the fundamentals of internal audit-
ing and manage sta
Level 4
For advanced internal auditors: Auditors with excellent understand-
ing of topics being presented, who are interested in exchanging
knowledge with instructors and other participants
ISSUING AN “ASSESSMENT” IN TERMS OF KING III IAK3
DURATION: 1DAY CPD HOURS: 8
technical skills
exam preparation
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
A 10% group discount will apply to organisations placing a simultaneous booking for 2 or more registrants.
Please click here for general course information and IIA SA Terms and Conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.
public sector
77
Leanauditingreferstotheuseof‘lean’principlestostreamlineinternal
audit activities. Lean provides tools and techniques to eliminate waste,
maximiseimpactandaddvalue-akeyobjectiveformanyinternalaudit
functions. This course will show you how to apply lean methodology.
WHAT WILL I LEARN?
Upon completion you will be able to:
• applyleantoolsandtechniquestomakeyourinternalaudit
effortsmorestreamlinedandjoinedup
• developgreaterinsightsintothekeystakeholdersofaudit,what
they need to add value and practical, proven, techniques that
drive efficiency
• haveaclearersenseofhowleanyourauditfunctioniscompared
to others
• developapractical,step-by-steproutemapofthekeyareasto
focus on to add value and improve efficiency.
COURSE PROGRAMME
• thebackgroundtoleanandwhyitissuchapowerful
methodology for driving value add and efficiency
• developingavalueaddedapproachtotheauditplanningprocess
• developingpracticalinsightsintowhatdoesanddoesnotadd
value to the key stakeholders of audit and practical ways to
manage different views
• howtocreateassignmentplansthatfocusonvalueadd
• drivingauditassignmentsinaleanway,includingwaysto
streamline testing and reporting, how to leverage existing
business, compliance assurance processes and activities
• practicaladviceconcerningauditanddataanalytictools
• keyperformanceindicatorsforinternalauditthatproperly
capture value add and avoid unnecessary work
• otherworkingpracticesintheauditteamthatcanmaximiseits
productivity and impact.
WHO SHOULD ATTEND?
Heads of internal audit, internal audit managers and experienced audit
sta.
Level 3
Supervisory/competent/senior internal auditors: those who already
have a sound, practical grasp of the fundamentals of internal audit-
ing and manage sta
Level 4
For advanced internal auditors: Auditors with excellent understand-
ing of topics being presented, who are interested in exchanging
knowledge with instructors and other participants
LEAN AUDITING: DELIVERING ADDED VALUE LEAN
DURATION: 1 DAY CPD HOURS: 8
NEW
technical skills
exam preparation
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
public sector
78
COURSE OUTLINE:
Quality Assessment Manual and Process Overview
• ExamineTheIIA’sFrameworkforQualityAssessmenttoidentify
how the process can be used on external and internal quality
assessments.
• AnswercommonqualityassessmentquestionsusingTheIIA’s
International Professional Practices Framework (IPPF) resources.
• DescribetheQualityAssessmentManualprocessflowandits
tools.
• Contrastthethreetypesofinternalauditqualityassessment.
Planning the Quality Assessment
• PlananexternalqualityassessmentbyimplementingtheQA
Manual tools.
• Describekeyfeaturesofplanningguides.
• Applytheplanningtoolstoaqualityassessment.
• Describekeyfeaturesofsurveys.
• Analyzesurveyresults.
Performing the Quality Assessment
• PerformanexternalqualityassessmentbyimplementingtheQA
Manual tools.
• Describethekeyfeaturesofinterviewguides.
• Analyzeinterviewresults.
• DescribekeyfeaturesofQAprograms.
• AnalyzeQAprogramresults.
Evaluating QA Results
• EvaluateanexternalqualityassessmentbyimplementingtheQA
Manual tools.
• ApplyevaluationcriteriaoncommonQAscenariosthatrequirea
high-levelofprofessionaljudgment.
• Determinefinalratings(evaluationresults).
• DescribekeyfeaturesoftheQAevaluationframeworkandtools.
• Developvalue-addedsolutionsforcommonQAissuesand
opportunities.
Periodic Internal Quality Assessment Approaches
• Develop,orvalidate,anefficientandeffectiveperiodicinternal
assessment approach for your internal audit activity.
• DiscussimplicationsofperiodicinternalQAbasedonIPPF
guidance.
• Discusscommonperiodicassessmentchallengesandpossible
solutions.
• Identifythefactorsneededforanefficientandeffectiveperiodic
internal QA program.
External Quality Assessment Options
• Determine,orvalidate,theexternalqualityassuranceoptionthat
will work best for your internal audit activity.
• Determinetheprosandconsandotherconsiderationsofthe
external QA options.
• DescriberationaleforselectingthebestexternalQAoption.
• Identifyopportunitiesforapplyingtheoptionselectionconcepts
to your internal audit activity.
• Discusssuccessfulpracticesusedbyinternalauditactivitiestoget
ready for an external assessment.
WHO SHOULD ATTEND?
Level 3
Supervisory/competent/senior internal auditors: those who already
have a sound, practical grasp of the fundamentals of internal audit-
ing and manage sta
Level 4
For advanced internal auditors: Auditors with excellent understand-
ing of topics being presented, who are interested in exchanging
knowledge with instructors and other participants
PERFORMING AN EFFECTIVE QUALITY ASSESSMENT PEQA
DURATION: 3 DAYS CPD HOURS: 24
This course includes the QAR Manual
79
Behavioural Skills courses provide internal auditors with the opportunity to develop
the essential soft skills to enhance their service delivery and add value within their
department and their organisations.
technical skills
exam preparation
public sector
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
half day seminars
79
technical skills
exam preparation
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
A 10% group discount will apply to organisations placing a simultaneous booking for 2 or more registrants.
Please click here for general course information and IIA SA Terms and Conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.
public sector
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OUTCOMES
• Developskillsininterviewplanningandstrategydevelopment
• Questionformulation
• Detectingdeceptionthroughlisteningandobserving
• Developanunderstandingaboutbodylanguage
Topics covered
• Planninganinterview
• Thestrategyofinterview
• Developingrapport
• Questioningtechniques
• Detectingdeceptionthroughobservingandlistening
• Bodylanguage
• Neuro-linguisticbehaviour
• Listeningskills
• AdvancedinterviewtechniquessuchasScientificContentAnalysis
WHO SHOULD ATTEND?
Level 1
Entry or introductory level for those requiring a fundamental
understandingofthesubject.
Level 2
Internal auditors who are already practicing internal audit and have
abasicunderstandingofthesubject
Level 3
Supervisory/competent/senior internal auditors: those who already
have a sound, practical grasp of the fundamentals of internal audit-
ing and manage sta
Level 4
For advanced internal auditors: Auditors with excellent understand-
ing of topics being presented, who are interested in exchanging
knowledge with instructors and other participants
ADVANCED INTERVIEW SKILLS FOR INVESTIGATIONS AISI
DURATION: 1 DAY CPD HOURS: 8
There is an increasing emphasis being placed on gathering information during the interview process. This course deals with planning an
interview, developing rapport, questioning techniques and advanced interview techniques.
NEW
technical skills
exam preparation
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
A 10% group discount will apply to organisations placing a simultaneous booking for 2 or more registrants.
Please click here for general course information and IIA SA Terms and Conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.
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81
SEMINAR OBJECTIVES
The principal purpose of persuasion can be dened as being able
to inuence or change one’s attitudes, beliefs or values towards a
particularsubject/object,sothatthesewillmergeandnallyequalthe
persuader’s thoughts and feelings.
• Attitude=Apredispositiontorespondtopeople,ideas,objects,
or events in evaluative ways
• Beliefs=Thewayspeopleperceiverealitytobe;ourconceptions
about what is true and what is false
• Values=People’smostenduringjudgementsaboutwhat’sgood
and bad in life
SEMINAR CONTENT
• UnderstandingPersuasion
• TwoRoutestoPersuasion
• Influencing&DefenceTactics
• StepsinPersuasionProcess
• PersuasionTechniques
• Tentipstoeffectivelyinfluenceothers
• KeyQuestionsforInternalAuditors
• CommunicationRequirementsandTechniques
• DevelopingPersuasiveFindings
• Casestudiesandinteractivediscussions
WHO SHOULD ATTEND?
Level 2
Internal auditors who are already practicing internal audit and have
abasicunderstandingofthesubject
Level 3
Supervisory/competent/senior internal auditors: those who already
have a sound, practical grasp of the fundamentals of internal audit-
ing and manage sta
ART OF PERSUASION FOR INTERNAL AUDIT PERS
DURATION: 2 DAYS CPD HOURS: 16
technical skills
exam preparation
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
A 10% group discount will apply to organisations placing a simultaneous booking for 2 or more registrants.
Please click here for general course information and IIA SA Terms and Conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.
public sector
82
COURSE DESCRIPTION
Eective communication is required to be successful in the business
world. This course will provide internal auditors with important com-
munication skills to eectively converse with audit stakeholders to
buildprofessionalbusinessrelationshipsandaccomplishauditobjec-
tives. Skilled communication can be the dierence in auditor success or
failure. An important aspect of skilled communication is the ability to
negotiate.
This training will benet both new and experienced auditors who want
to strengthen communication with audit stakeholders. Interactive
exerciseswillbeusedtoreinforcesessionlearningobjectiveswith
real-life examples. This is the perfect course for technically competent
professionals who want to improve their communication skills.
WHO SHOULD ATTEND
This course is appropriate for auditors with ve years or less experience
in operational, performance, nancial, or IT auditing who want to
learn more about communication, negotiation, and building business
relationships. The course also is appropriate for auditors with more
than ve years’ experience who want a refresher or to identify new
ideas/approaches to further develop communication, negotiation, and
relationship building skills.
This seminar will cover the following important issues:
• Differentformsofcommunicationandhowcommunicationis
evolving with the greater use of technology.
• Typesofpeoplewhoaredifficulttocommunicatewithand
approaches/tips to improve communication.
• Thinkingonyourfeet
• Negotiationfromtheinternalauditor’sperspective.
• Persuading/sellingauditfindings/recommendations.
• Relationships,firstimpressions,andprofessionalism.
After completing this training, you will be able to:
• Communicateeffectivelywithauditstakeholders.
• Dealwithdifficultpeopleandsituations.
• Enhanceyourpresentationandbusinesswritingskills.
• Negotiatewithease.
• Negotiatetoaresultthatbenefitsbothparties.
• Communicatewithmanagementandeffectivelysellyourideas/
findings.
• Strengthenrelationshipswithauditstakeholders.
• Usereferencematerialsprovidedforpersonalandauditteam
future development.
COURSE OUTLINE:
Communication
• Communicatorstyles
• Barriers
• Effectivecommunication
• Typesofcommunication
• Measuringcommunicationeffectiveness
Dealing with dicult people or situations
• Whydifficult
• Differentpersonalityofbehaviouraltraits
• Techniquesforhandlingdifficultsituations
Negotiation
• Preparation
• Challenges
• Steps
• Tips
COMMUNICATION AND NEGOTIATION SKILLS FOR THE 21ST CENTURY
AUDITOR CNSCA
DURATION: 2 DAYS CPD HOURS: 16
NEW
technical skills
exam preparation
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
A 10% group discount will apply to organisations placing a simultaneous booking for 2 or more registrants.
Please click here for general course information and IIA SA Terms and Conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.
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83
Presentations
• Planningmeetings
• Entrancemeetings/conferences
• Statusupdates
• Closingmeetings/exitconferences(discussionofdraftreport)
• Auditfollow-ups
Reporting
• Format
• Report
• Tone
• Reviewprocess
Building client relationships
• Whybuildrelationships
• Howtobuildrelationships
• Stepsandlessonslearnedtobuildtrustandcredibility
Persuasion and Sales techniques
• Thinkingonyourfeet
• Providingconciseinformationtoinfluence
• Techniquesandapproachestogetyourfindings/issues/
recommendations considered/accepted
• CommunicatingwiththeC-suite
Exercises will be used to reinforce the learning process. Examples of
potential exercise areas include:
• Communication–barriers,challenges,andneeds
• Effectivecommunication–Howisitmeasured?
• Workingwithdifficultpeople
• Negotiation
• Presentations
• ReportingWriting
• Communicating/sellingauditresults
WHO SHOULD ATTEND?
Level 2
Internal auditors who are already practicing internal audit and have
abasicunderstandingofthesubject
Level 3
Supervisory/competent/senior internal auditors: those who already
have a sound, practical grasp of the fundamentals of internal audit-
ing and manage sta
Level 4
For advanced internal auditors: Auditors with excellent understand-
ing of topics being presented, who are interested in exchanging
knowledge with instructors and other participants
COMMUNICATION AND NEGOTIATION SKILLS FOR THE 21ST CENTURY AUDITOR CNSCA
technical skills
exam preparation
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
A 10% group discount will apply to organisations placing a simultaneous booking for 2 or more registrants.
Please click here for general course information and IIA SA Terms and Conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.
public sector
84
SEMINAR OBJECTIVES
• DefininganddiscussingdifferentEthicsvocabulary
• Understandinganddiscussingthebusinesscaseforethics
• Understandthegovernance/managementofethicswithinthe
organisation
• UnderstandtheroleoftheInternalAuditActivityandtheinternal
auditor in the ethical culture of the organization.
COURSE CONTENT
Ethics vocabulary:
• Definitionofethics;
• Dimensionsofethics:
o personal ethics
o business ethics
o professional ethics
• Ethicsandvalues;
• Ethicsandthelaw
• Codesofconduct–organizationalandprofessionalcodes
Business case for ethics:
• Reasonsforethicsinbusiness:
o improved governance
o fraud prevention
o reputation
o sustainability
Governance/Management of ethics within organisations:
• Ethicsprogrammes/ethicsmanagementprogrammes
• Bestpracticesguidance:FederalSentencingGuidelinesandKING
III
Role of the internal auditor:
• Professionalethics:
o IIA Code of Ethics
o Ethics and professions
o Principles and virtues
o Principles and rules from Code used as guideline to guide
ethical behaviour and solve ethical dilemmas
o Ethical decision-making
• Organisationalethics:
o IPPF: Standard 2110 and related Practice advisory:
o Internal auditor must assess the ethical culture of the
organization as well as the adequacy and effectiveness of the
ethics programmes.
• Practicalcasestudiestotestethicsprinciples
WHO SHOULD ATTEND?
Level 1
Entry or introductory level for those requiring a fundamental
understandingofthesubject.
Level 2
Internal auditors who are already practicing internal audit and have
abasicunderstandingofthesubject
Level 3
Supervisory/competent/senior internal auditors: those who already
have a sound, practical grasp of the fundamentals of internal audit-
ing and manage sta
ETHICS AT WORK AND IN THE INTERNAL AUDIT PROFESSION EWIP
DURATION: 2 DAYS CPD HOURS:16
NEW
technical skills
exam preparation
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
A 10% group discount will apply to organisations placing a simultaneous booking for 2 or more registrants.
Please click here for general course information and IIA SA Terms and Conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.
public sector
85
KEY OBJECTIVES OF THIS COURSE
Internal Auditors need to understand their own and other patterns of
behaviour to enable eective relationship-building with their clients and
colleagues.Thekeyobjectiveofthiscourseistoprovidedelegateswiththe
necessary tools to improve on their behavioural patterns and communica-
tion skills. This encompasses eective relationship building, communication,
presentation skills, interviewing, marketing/selling and conict
management tools and techniques.
COURSE OUTLINE  SEMINAR OBJECTIVES
1. Introduction – Creating the Context of Human Behaviour (the “Ice
Cream” model) Building the case for Self-development – understanding
myself; understanding others’ behavior; and appreciating how I can
influence others in a positive / destructive manner.
2. Interpersonal Skills needed by Internal Auditors during the entire
Audit Process
a. Obtaining / Gathering Information from all levels of
management and staff
• Understandinganddealingwithdifferenttypesof
personalities
• Rapport-building
• Verbalandnon-verbalcommunication(UnwrittenRules)
• EffectivePresentationSkills
• Bodylanguage(variousvideoclipscasestudies)
• Dresscode
• Interviewandlisteningskills
• InterviewTechniques
• ListeningBlocks(practicalcasestudyhand-outs)
• PreparingandPlanningfortheInterview
• ConductingtheInterviewandDe-briefing
• RealandFakeListening
• ListeningSkills
• TechniquestoImproveyourListeningSkills
• Variouspracticalcasestudies:“ThePrisoner’s
Dilemma” (dealing with issues of listening skills; ethics;
assumptions; and diversity management) and other
Internal Audit case studies (role plays, planning and
conducting the interviews)
b. Discussion of Audit Findings and Reports with all levels of
management and staff
• Alloftheabovesessionsrefer
• Selling/marketingauditfindings(selling/marketing
principles)
• ConflictManagement(Dealingwithbulliesandcry
babies (short video, “Everybody Loves Raymond)).
• FiveDifferentconflictmanagementstyles–identified
and analysed – understanding your own style and the
style of others
• NegotiationSkills(Howtoconvincemanagementofthe
significance of your audit findings and how to approach
and convince different types of personalities)
• PracticalCaseStudies:Client-specificEnvironment
COURSE DURATION
The above modules take two days to complete. Workshop participants will
be provided with a Workshop Booklet. Case studies will be tailored for the
client’s specic environment.
The course addresses the following key areas:
• TheCaseforSelf-development(Self-assessmentofinterpersonal
skills)
• TheContextofHumanBehaviour
• Understandinganddealingwithdifferentpersonalities(Type
A/B); Self-assessments
• BehaviouralPatterns(understandingyourownandothers’)
HOW TO DEAL WITH DIFFICULT PEOPLE! COMMUNICATION AND
CONFLICT MANAGEMENT CCM
DURATION: 2 DAYS CPD HOURS:16
NEW
technical skills
exam preparation
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
A 10% group discount will apply to organisations placing a simultaneous booking for 2 or more registrants.
Please click here for general course information and IIA SA Terms and Conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.
public sector
86
• Verbalandnon-verbalcommunication(UnwrittenRules,
including short video)
• Rapport-building
• Bodylanguage(shortvideo)
• Interviewandlisteningskills
• InterviewTechniques
• ListeningSkills(includingpracticalexercises)
• ListeningBlocks(practicalcasestudyhand-outs)
• Casestudy:“ThePrisoner’sDilemma”(dealingwithissuesof
listening skills; ethics; assumptions; and diversity management)
• Selling/marketingauditfindings(selling/marketingvideo)
• ConflictManagement(Dealingwithbulliesandcrybabies(short
video, “Everybody Loves Raymond))
• NegotiationSkills(Howtoconvincemanagementofthe
significance of your audit findings and how to approach and
convince different types of personalities)
• PracticalCaseStudies:Client-specificEnvironment
• Conclusion–whathavewelearned?
WHO SHOULD ATTEND?
Level 1
Entry or introductory level for those requiring a fundamental
understandingofthesubject.
Level 2
Internal auditors who are already practicing internal audit and have
abasicunderstandingofthesubject
Level 3
Supervisory/competent/senior internal auditors: those who already
have a sound, practical grasp of the fundamentals of internal audit-
ing and manage sta
Level 4
For advanced internal auditors: Auditors with excellent understand-
ing of topics being presented, who are interested in exchanging
knowledge with instructors and other participants
HOW TO DEAL WITH DIFFICULT PEOPLE! COMMUNICATION AND CONFLICT MANAGEMENT CCM
technical skills
exam preparation
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
A 10% group discount will apply to organisations placing a simultaneous booking for 2 or more registrants.
Please click here for general course information and IIA SA Terms and Conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.
public sector
87
TOOLS AND TECHNIQUES FOR THE NEW AUDIT MANAGER TNAM
HOW WILL THIS COURSE BENEFIT YOU?
Participants will be able to:
• Plan,manage,andimplementanauditfrombeginningtoend.
• Identify,prioritize,andmeasurerisksandtheirroleinauditing.
• Understandhowtoidentify,document,andevaluateinternal
controls.
• Usethepreliminarysurveytodeterminehowandwhattoaudit.
• Discoverthebesttechniquesforgatheringauditevidenceand
preparing work papers.
• Enhanceandpracticeinterpersonalandteam-buildingskills
throughout the audit.
• Understandtheimportanceoftheauditcommunicationprocess.
• Effectivelymanagetheauditstaffanditsresources.
• DevelopeffectivechannelsofcommunicationwiththeCAEand
executive management.
• Masterauditmanagementtechniquesthrougheffective
planning, problem solving, motivation, and vision.
• Learntechniquesformanagingtime,assigninganddelegating
tasks, and documenting and presenting audit results.
• Createanenvironmentoftrust,teamwork,accountability,and
responsibility and develop strategies to increase participation and
cooperation of the audit staff.
COURSE CONTENT
The Internal Auditor Manager’s Roles and Responsibilities
• ChiefAuditExecutivevision
• Managingstylesandexpectations
• Internalauditdepartmentlifecycleandcompanyrole
• Auditmanagerresponsibilities
• Structureofthetypicalauditfunction
• Organizationalexpectationsoftheauditstaff
• Thedifferentrolesthatinternalauditfunctionsservewithinan
organization from compliance to internal consulting
Internal Auditing Standards and Ethics
• CodeofEthicsforinternalauditors
• InternationalStandardsfortheProfessionalPracticeofInternal
Auditing
• Professionalstandardsforstaffingandmanagingtheinternal
audit function
External Relationships - Cooperation
• Outsourcingvs.co-sourcing
• Internallyloanedstaff
• Managingnewdirectreports
• Peerrelationships
• Interns,temporaries,andparttime
• Communicatingwiththeauditcommittee
• Cooperationexercises
Internal Relationships - Teamwork
• Trainingdevelopment(selfandstaff)
• Mentoring,coaching,settingperformanceobjectives
• Recruitment,dismissal,disciplining,coaching
• Administration,performancereviews
• Transitioningintoyournewrole
• Understandingcomplianceandlegalissues
• Managingfacilitiesandequipment
• CareeroptionsforauditorsfromnewstafftoCAE
• Staffdevelopmentwithinthedepartmentandwithinthe
organization
• Teamworkexercises
Audit Planning and Performance
• Riskassessmentandtheimpactofinternalandexternalvariables
• Understandingthebusiness
• Developinganannualauditplan
• Selectingwinningteams
• Settingclearexpectations
• Scheduling(talentmeasurement)
• Maximizingprojectmanagementtools
• Makingthemostoftimebudgeting
• Identifyingmanagement’schiefconcerns,visions,goals,and
objectives
• Assistingtheexternalauditors
• Variouspartnershipsthatcanbecreated
Managing Change
• Reviewingkeyelementsofworkpapers
• Editingandenhancingworkpapers
• Timemanagement
• Prioritizingissues
• Managingconflict
• Hiringstaffwiththebestexperience,knowledge,skills,and
attitudes
DURATION: 4 DAYS CPD HOURS: 32
technical skills
exam preparation
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
A 10% group discount will apply to organisations placing a simultaneous booking for 2 or more registrants.
Please click here for general course information and IIA SA Terms and Conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.
public sector
88
TOOLS AND TECHNIQUES FOR THE NEW AUDIT MANAGER TNAM
• Buildingknowledgeandskillsconsistentwiththeneedsofthe
department and the organization
• Findingarolemodelormentorforaccountabilityandgrowth
• Identifyingstaffneeds,developingstaffskills,anddirectingand
motivating staff efforts
• Marketingtheaudit
• Managingworkschedulesandassignmentsandmaintaining
desirable prductivity levels
• Monitoringworkandmaintainingopencommunicationwith
audit staff and the CAE
• Jobrotationsandjobsharingoutsideofinternalaudit
Internal Control
• Reviewmanagement’svs.internalaudit’sresponsibilityfor
control
• Reviewtoolsfordocumentingandevaluatinginternalcontrols
• Discussinternalcontrolandtheprinciplesofenterpriserisk
management
Interpersonal Skills and Interviewing
• Buildingrapportwithstaff,theboss,andmanagers
• Personalityprofiling(egMyersBriggs)
• Communicatingwithauditcustomers
• Teamdynamics
• Maximizingtechniquesforeffectiveinterviewing
• Therelationshipbetweengoodcommunicationandproblem
solving
o Exercise: Audit interview role playing
• Understandingstaffmotivation,goalsanddevelopmentalneeds
• Maintainingpositivecommunicationduringtheauditprocess
• Encouragingtwo-waycommunicationsbetweenmanagement
and staff
• Effectivelydealingwithpeople,gainingtheircooperationand
resolving differences in an agreeable manner
• Changingbehavioursinnon-threateningpersuasiveways
• Makingprogressthroughthepositivesideofconflict
• Characteristicsofthebestmanagers(andtheworstmanagers)
Audit Process - Detailed Steps
• Makeautomatedworkpapersworkforyou
• Workpaperproceduresandbestpractices
• Understandingandevaluatingresults
• Staffevaluationsandreviews
• Constructivecriticismforgrowth
• Reportingresultseffectivelyandefficiently
• Externalpartnerevaluations
• Auditcustomerevaluations
• Schedulingconsiderations,measuringandmatchingexpertise
with staff assignments and setting growth goals
• Usinginnovationseekingtechniques,alongwithteamworkand
creativity, to identify opportunities and practical solutions
• Projectmanagementtoolsformonitoringauditprogress
Communicating Results
• Makingthemostofauditfindings
• Planningandconductingwin/winexitconferences
• Sellingtheauditresults
• Perceptionandinnovation
Tying It All Together
• Marketingtheauditdepartment’sfunctions,creatingapositive
audit department reputation based on professionalism,
consideration and value-added/effective audit reports
• Answeringthe“HowdoI...?”questionsidentifiedduringthe
course and tying these to real-life challenges
• Developingaplantoimplementtheconceptsdiscussedinthe
course
References for Future Audits
• Guidelinesforinterviewingjobcandidatesalongwithsample
interview questions
• Keyareasthatatypicalinternalauditdepartment’sprocedures
should address
• Sampleinternalauditdepartmentformsforyourconsideration
as templates, or for you to compare to your internal audit
department’s existing file
• Articlesrelatedtotheoperationandmanagementoftheinternal
audit function, written by some of the profession’s leaders and
best known spokespersons
WHO SHOULD ATTEND?
New audit managers with less than six months of audit management
experience. Non-auditors with responsibility for managing sta and
risk-based environments.
Level 3
Supervisory/competent/senior internal auditors: those who already
have a sound, practical grasp of the fundamentals of internal audit-
ing and manage sta
Level 4
For advanced internal auditors: Auditors with excellent understand-
ing of topics being presented, who are interested in exchanging
knowledge with instructors and other participants
89
Information Systems courses are designed to introduce internal auditors to
information systems (IS) processes related topics and provide a sound understanding
of the IS processes to enable them to utilise the current technologies to perform their
audit duties effectively.
technical skills
exam preparation
public sector
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
half day seminars
technical skills
exam preparation
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
A 10% group discount will apply to organisations placing a simultaneous booking for 2 or more registrants.
Please click here for general course information and IIA SA Terms and Conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.
public sector
90
COURSE OBJECTIVES
The Chief Audit Executive and Senior Auditor can use Excel for a variety
of testing, analysis and reporting purposes. This seminar focuses on the
use of Excel to enhance the eciency of the Chief Audit Executive and
Senior Auditor in their reporting and analyzing duties.
COURSE CONTENT
Designing and Building Reporting Dashboards
Designing:
• Tailoradashboardtoaspecificgroupofusers
• Outfitthedashboardwithmonitoringelements,suchaskey
metrics, trends and status indicators, and value and variance
gauges
• Determinewhattypesofinteractivegrids,graphsandpivot
tables are most suited to your business needs (analysis)
• Createthereportingandadhocquerypanelstosupportdecision
making (detail)
• Usethedashboardtoreplacenumerousreports.
Building:
• Usepivottableswithslicers
• CreateconditionalformattingtomarkKPI’sinred/yellow/green,
and use icon sets to show traffic lights
• WorkwithSparklinestoindicatetrendlines
• Usedynamiclabelingtoindicate“good,”“poor,”etc.levels
• Showtrending,aswellasperformancevs.targetcomparisons
• Groupandbucketdata
• Createaninteractiveinterfaceusingsliders,slicersandothertools
to drill down into the metrics.
WHO SHOULD ATTEND?
Level 2
Internal auditors who are already practicing internal audit and have
abasicunderstandingofthesubject
Level 3
Supervisory/competent/senior internal auditors: those who already
have a sound, practical grasp of the fundamentals of internal audit-
ing and manage sta
Level 4
For advanced internal auditors: Auditors with excellent understand-
ing of topics being presented, who are interested in exchanging
knowledge with instructors and other participants
ADVANCED EXCEL FOR INTERNAL AUDITORS ADVEX
Delegates must bring laptops
DURATION: 2 DAY CPD HOURS: 16
technical skills
exam preparation
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
A 10% group discount will apply to organisations placing a simultaneous booking for 2 or more registrants.
Please click here for general course information and IIA SA Terms and Conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.
public sector
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COURSE DESCRIPTION:
This course will provide detailed discussions and case studies on audit-
ing cloud computing. Attendees will learn the fundamental elements
of cloud computing, the business risks and potential benets and how
to ensure governance in this environment.
The course focuses on a gaining a practical understanding of cloud
computing and using the appropriate tools and processes to ensure
overall enterprise governance and compliance with best practices.
COURSE OBJECTIVES:
After completing this 2-day workshop, participants will be able to:
1. Understand the various cloud delivery models
2. Recognize the key elements of Cloud Computing
3. Know the various risks to using Cloud Computing
4. Review key controls and how or when they differ
5. Determine the tools and procedures needed to perform an audit
COURSE OUTLINE:
Headline Review: Recent Failures and Breaches in Cloud Computing
• Discusscloudcomputingrisksatyourorganization,basedon
examples of failures or breaches at other organizations
• Discussrecentheadlinesofcloudcomputingfailuresandbreaches
• Considertheoperational,financial,legal,andcompliance
implications of these headlines for your firm
IT Risk Assessment Frameworks
• ExplainITriskassessmentframeworks,focusingon
confidentiality, integrity, and availability
• Clarifythe“new”risksofcloudcomputing,includingsecurity,
availability, compliance, co-location (i.e., multi-tenancy),
sustainability, and scalability
• Comparethese“new”risksagainstotherknownrisksand
controls, using existing IT and operational audit frameworks and
techniques
• Begintodevelopacloud-focusedriskassessmentatyourfirm
that considers organization-specific risks and compliance
requirements
Business Benets of Cloud Computing (Why the Cloud?)
• Compareandcontrastcloudcomputingagainstmoretraditional
IT systems and controls
• Statethebusinessbenefitsofcloudcomputing,including
efficiency, scalability, and flexibility
• Statetheprevalenceofcloudcomputing
• Identifysomeofthecloudprovidersanddistinguishbetween
their service offerings
Dening the Buzzwords
• Establishacommonvocabularyforcloudcomputing
• Comparepublic,private,andhybridcloudcomputing
• DistinguishbetweenSaaS,IaaS,PaaS,andDaaSformsofcloud
computing
• Contrastcloudcomputingandvirtualization
Develop a Risk-assessment Questionnaire for Your Enterprise
• Developarisk-assessmentquestionnairetoprioritize
organization-specific risks associated with cloud computing
• Prepareacloud-focusedriskassessmentforyourfirm
that considers organization-specific risks and compliance
requirements
• Executeacloud-focusedriskassessmentforyourfirm
that considers organization-specific risks and compliance
requirements
• Leverageandbuildonyourteam’sexistingapproachtorisk
assessment
AUDITING CLOUD COMPUTING CLOUD
DURATION: 2 DAYS CPD HOURS: 16
NEW
technical skills
exam preparation
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
A 10% group discount will apply to organisations placing a simultaneous booking for 2 or more registrants.
Please click here for general course information and IIA SA Terms and Conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.
public sector
92
Risk Responses
• Recommendriskresponseoptions—includingriskavoidance,
risk reduction, risk sharing, and risk acceptance — given specific
risks of cloud computing
• Discussclassicriskmitigationtechniquesastheyrelatetocloud
computing
• •Identifyascenariowhereeachoftheseriskresponseswouldbe
appropriate
Contract Compliance Fundamentals
• Explaincontractcompliancefundamentals,withafocusonthe
kinds of terms and conditions that can be used to protect each
party
• Discussanycompany-specificorindustry-specificrequirements
that should influence an agreement with your cloud computing
vendor(s)
• Comparestandard“click-through”agreementsandcompare/
contrast with the T’s and C’s associated with other common
service-level agreements
User Controls
• Informmanagementregardingtheimportanceofusercontrols
in preparing for security breaches or outages related to the use of
cloud computing services
• Recommendusercontrolsthatwouldavoid,reduce,share,or
even accept the risks associated with cloud computing security
breaches and outages
Recent Litigation Cases
• Applydatapointsfromrecentcasesandlitigationagainst
organization-specific risks related to cloud computing
• DiscussrecentITlitigationcasesandrelatednewsevents
affecting cloud computing providers and their customers
• Debatewhoshouldapproveriskacceptanceforcloudcomputing
agreements at your organization
Developing Your Audit Program
• Developacompany-specificauditprogramtoassessandmitigate
your organization’s risks of cloud computing
o Develop a company-specific audit program based on topic
areas discussed in class
o The first portion of the audit program will focus on activities
to be performed prior to using any new cloud computing
vendors coming into use
o The second portion of the audit program will focus on audit
activities to be performed for existing cloud computing
vendors
WHO SHOULD ATTEND?
Level 2
Internal auditors who are already practicing internal audit and have
abasicunderstandingofthesubject
Level 3
Supervisory/competent/senior internal auditors: those who already
have a sound, practical grasp of the fundamentals of internal audit-
ing and manage sta
Level 4
For advanced internal auditors: Auditors with excellent understand-
ing of topics being presented, who are interested in exchanging
knowledge with instructors and other participants
AUDITING CLOUD COMPUTING CLOUD
technical skills
exam preparation
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
A 10% group discount will apply to organisations placing a simultaneous booking for 2 or more registrants.
Please click here for general course information and IIA SA Terms and Conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.
public sector
93
COURSE DESCRIPTION
Cloud computing has been described as “the ultimate form of outsourc-
ing.” This refers to the fact that moving into the cloud allows the
enterprise to outsource or rent infrastructure, IT services, application
software, or any combination of these. In other words, IT services are
purchased using a linear utility model.
Although the cloud model is attractive, chief information ocers
express near-universal concern about one issue: security. This concern
includes unauthorized access to sensitive business data (by outsiders or
insiders at the cloud ISP); availability and performance; location of the
data (certain sensitive data may be prohibited by law from being stored
outside the enterprise’s country boundaries); ability to retrieve the data
in the event of contract termination; auditability; physical security at
the ISP; and more.
The cloud model uses three models, each with their own security,
control, and operational concerns. This seminar addresses these issues
and explores how to protect the enterprise assets.
In this course, we will discuss the critical issues to be considered:
• Beforethecloudcontractissigned.
• Forthedurationofthecontract.
• Atcontractchangeorrenegotiation.
• Attheendofthecontractualrelationship.
COURSE OUTLINE:
Audit Evidence
• Whyevidenceisimportant
• Differenttypesofevidence
• Methodstogatherevidence
• Besttypesofevidence
• Determineandreviewauditevidencethatisappropriate,
sufficient, and persuasive to support audit conclusions —
examples provided
Understanding the Cloud Model
• Thepay-as-you-go(PAYG)modelforITservices
• Thethreebasicmodels:infrastructureasaservice(IaaS),
platform as a service (PaaS), software as a service (SaaS)
• Businessvalueofcloudcomputing
• Corporategoalsforeachmodel
• Motivationforeachmodel
Business Risks With the Cloud Models
• Contractualissues
• Strategicrisk
• Standardsandlackthereof
• Maintainingthesamelevelofcontrol
• Tacticalissues
• Privacyandconfidentiality
• DataIntegrity
• Availabilityandrecoverability
• Riskswithvirtualmachineenvironments
Managing the Cloud
• Encryption,encryption,encryption
• Scalability
• Datainterchange
• Keymanagement
• Meaningfulmetrics
• ServiceLevelAgreements(SLAs)
• Securityandriskassessment
• Mutualresponsibilities
• Billing
CLOUD COMPUTING: CRITICAL SECURITY AND CONTROL ISSUES CCOM
DURATION: 1 DAY CPD HOURS: 8
NEW
NEW
technical skills
exam preparation
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
A 10% group discount will apply to organisations placing a simultaneous booking for 2 or more registrants.
Please click here for general course information and IIA SA Terms and Conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.
public sector
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Other issues
• Publicvs.privateclouds
• International:privacy,datalocation,datadispersal
• Litigation
• Endoflife/terminationofagreement
• Compliancewithlawsandregulations
• Independentauditing
• Insurance
WHO SHOULD ATTEND?
Level 1
Entry or introductory level for those requiring a fundamental
understandingofthesubject.
Level 2
Internal auditors who are already practicing internal audit and have
abasicunderstandingofthesubject
Level 3
Supervisory/competent/senior internal auditors: those who already
have a sound, practical grasp of the fundamentals of internal audit-
ing and manage sta
Level 4
For advanced internal auditors: Auditors with excellent understand-
ing of topics being presented, who are interested in exchanging
knowledge with instructors and other participants
CLOUD COMPUTING: CRITICAL SECURITY AND CONTROL ISSUES CCOM
technical skills
exam preparation
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
A 10% group discount will apply to organisations placing a simultaneous booking for 2 or more registrants.
Please click here for general course information and IIA SA Terms and Conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.
public sector
95
COURSE OBJECTIVES
Corporate governance redened auditing as we know it and placed a
tremendous burden on corporate resources especially on Internal Audit.
As dicult and costly as it is to become compliant, it will be far more
costly to maintain compliance in the future. Now is the time to formu-
late a strategy that will take your audit and governance functions to
the next level and arm the assurances given to senior management
are business-focused, reliable, and timely.
A logical audit presence driven by data and coupled with continuous/
virtual audit techniques is a practical solution to achieving this goal. By
incorporating a systematic plan for implementing a more progressive
audit strategy, internal audit will be securing its role as a critical part of
the management and government structure.
Learn how to eectively use data as the driver for multiple audit
functionalities, from risk assessment to highly eective visual-based
audit reports. You will learn which data to mine to minimize audit
resources and maximize audit outcomes by delivering business-focused
recommendations that will bring about change. In addition, you will
learn how to create and use progressive system- and data centric audit
tools and techniques for performing continuous auditing that will
enable your organization to be in full compliance with the real-time
disclosure requirements.
COURSE CONTENT
• AligningtheAuditFunctionwiththeBusiness
• DefiningDataMining/ContinuousAuditing
• MaximizingtheUseofData
• UsingDataMiningtoOperateanEnterpriseWideRisk
Methodology
• DataAnalysisMethodologies:LogicallyFocusingtheAuditson
Critical Business Concerns
• DefiningaContinuousAuditProcessforMaximumEffectiveness
• FocusingReportingonOutcomesNotOutputs
WHO SHOULD ATTEND?
Compliance Ocers; Audit Directors and Managers; Financial, Opera-
tional and IT Auditors
Level 1
Entry or introductory level for those requiring a fundamental
understandingofthesubject.
Level 2
Internal auditors who are already practicing internal audit and have
abasicunderstandingofthesubject
Level 3
Supervisory/competent/senior internal auditors: those who already
have a sound, practical grasp of the fundamentals of internal audit-
ing and manage sta
DATA MINING FOR AUDITORS  A LOGICAL APPROACH TO CONTINUOUS
AUDITING AND GOVERNANCE DMIA
DURATION: 3 DAYS CPD HOURS: 24
technical skills
exam preparation
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
A 10% group discount will apply to organisations placing a simultaneous booking for 2 or more registrants.
Please click here for general course information and IIA SA Terms and Conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.
public sector
96
WHO SHOULD ATTEND?
The course is open to all.
WHAT WILL I LEARN?
Upon completion you will be able to:
• recogniseyourorganisation’scurrentdataexposures
• identifythesafeguardsrequiredtoprotectyourdata
• understandtherisksofcloudcomputingandsocialmedia
• implementcurrentdataprotectionlegislation
• understandthePOPIAct
COURSE PROGRAMME
The course will focus on the proposed reforms to the POPI Act and the
risks of social media and cloud computing.
• howisthedigitalenvironmentchallengingdataprotection?
• datasecurityrisksandemergingthreatsincludingsocialmedia
• dataprotectionresponsibilitiesforaninternalauditor
• ITgovernanceasabestpracticeapproach
• Dataprotectionreforms
• whatwillbethekeychangesandhowwilltheyaffectme?
• datasecurityandcomplianceincludingrelevantISOstandards
• datalosspreventionmethods-ITandpeoplecontrols
• practicaltipstoprotectdata.
WHO SHOULD ATTEND?
Level 1
Entry or introductory level for those requiring a fundamental
understandingofthesubject.
Level 2
Internal auditors who are already practicing internal audit and have
abasicunderstandingofthesubject
Level 3
Supervisory/competent/senior internal auditors: those who already
have a sound, practical grasp of the fundamentals of internal audit-
ing and manage sta
Level 4
For advanced internal auditors: Auditors with excellent understand-
ing of topics being presented, who are interested in exchanging
knowledge with instructors and other participants
DATA SECURITY RISKS FOR INTERNAL AUDIT DSRI
DURATION: 1 DAY CPD HOURS: 8
The rapid pace of technological change has transformed how personal data is collected and used. Social networks, cloud computing and
portable devices pose new challenges as people leave digital traces everywhere.
In addition, a new directive on data protection, Popi, comes into force and internal auditors will need to understand how it aects their
organisation.
This course will show you how to audit in line with the new legislation. It will enable you to review your organisation's data security safe-
guards and show you some simple measures to help protect against data loss.
NEW
technical skills
exam preparation
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
A 10% group discount will apply to organisations placing a simultaneous booking for 2 or more registrants.
Please click here for general course information and IIA SA Terms and Conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.
public sector
97
SEMINAR OBJECTIVE
Upon completing the course, participants will have an understanding
of how to utilise excel as a CAAT tool to analyse and interrogate data.
SEMINAR CONTENT
• Introductiontoexcelasacomputerassistedauditingtechnique
• UsingExceltoanalyseandinterrogatedata
• DownloadingdatafromvariousformatsintoExcel
• SpecificCAAT’stoolsusingExcel
o Using Conditional Formatting
o Using Icon Sets to Mark Values
o Turning Your Data on Its Side with Transpose
o Looking up Data
o Getting Good Records from Bad Data
o Sorting Your Data
o Analyzing Data with Pivot Tables
o Creating a Random Sample from a Dataset
o Finding and Analyzing Records Using AutoFilter
o Formula Auditing
o Matching Two Lists
o Finding Duplicates or Unique Values
• ReportingusingExcel
• Allinformationisexplainedusingactualdataininteractivecase
studies
WHO SHOULD ATTEND?
• Entryorintroductorylevelforthoserequiringafundamental
understanding
• Internalauditorswhoarealreadypracticinginternalauditand
haveabasicunderstandingofthesubject
Level 1
Entry or introductory level for those requiring a fundamental
understandingofthesubject.
Level 2
Internal auditors who are already practicing internal audit and have
abasicunderstandingofthesubject
EXCEL FOR BEGINNERS: TOOLS FOR INTERNAL AUDITORS EXCEL
Participants should bring their own computers
DURATION: 2 DAYS CPD HOURS: 16
technical skills
exam preparation
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
A 10% group discount will apply to organisations placing a simultaneous booking for 2 or more registrants.
Please click here for general course information and IIA SA Terms and Conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.
public sector
98
IT AUDIT AND GOVERNANCE IN EMERGING TECHNOLOGY ITET
COURSE DESCRIPTION:
This one day, instruction led IT Audit and Governance in Emerging
Technology Training Course provides an overview of Emerging Technol-
ogy – Cloud Computing, Bring Your Own Device (BYOD), Social Media
and Big Data. The course will provide Government Technology Ocers,
Chief Information Ocers, IT Risk Managers, Risk Specialist, Chief Audit
Executives and Assurance Providers (IT, Internal and External Auditors)
with exceptional insight into Cloud Computing, BYOD, Social Media and
Big Data. Attendances will be equipped with knowledge to Improve
Organizational Operations, Grab the Attention of the Board Audit and
Risk Committees (BARCS), Deliver Beyond the Obvious, Say It Right and
Deliver Business Value from emerging Technology.
TARGET AUDIENCE/ WHO WILL BENEFIT?
The target audience includes:
a) CIOs/IT Directors/ IT Managers
b) Risk Specialist
c) Assurance Providers (IT, Internal and External Auditors)
CourseObjectives
AT THE CONCLUSION OF THIS COURSE,
ATTENDEES WILL BE ABLE TO:
• UnderstandCloudComputing,BYOD,BigData,MobilityandSocial
Media
• Understandthecompetitiveadvantagesappropriateadoptionof
emerging technology can built for an enterprise
• Explainrisks(positiveandnegative)posedbyemerging
technologies to an enterprise.
• Understandlimitationsofemergingtechnologybroughtabout
with increased legal and regulatory requirements.
• DescribetheGovernanceandManagementofEmerging
Technology to create value for the enterprise
• DescribethebasicsofauditingCloudComputing,BYOD,BigData
and Social Media
• RefocusITaudittoadd-valuetoenterpriseoperations
COURSE OUTLINE
Module 1 – Introduction to Emerging Technology
• Topic 1: Cloud Computing – Introduction, Pros and Cons(Risks)
• Topic 2: BYOD/Consumerisation – Introduction Pros and
Cons(Risks)
• Topic 3: Social Media – Introduction Pros and Cons(Risks)
• Topic 4: Big Data – Introduction
• Topic 5: Mobility – Introduction Pros and Cons(Risks)
Module 2: Governance and Controls of Emerging Technology
• Topic 1: Governance of and Controls in Cloud Computing
• Topic 2: Governance of and Controls in BYOD
• Topic 3: Governance of and Controls in Social Media
• Topic 3: Governance of Big Data (Information as an Enterprise
Strategic Driver)
• Topic 4: Governance of and Controls in Mobility–Introduction to
using COBIT 5 to secure mobile devices
Module 3: Creating Competitive Advantage Using Emerging
Technology
• Topic 1: Cloud Computing
• Topic 2: BYOD
• Topic 3: Big Data
• Topic 4: Social Media
• Topic 5: Mobility
Module 4: Auditing Emerging Technology
• Topic 1: Cloud Computing
• Topic 2: BYOD
• Topic 3: Big Data
• Topic 4: Social Media
• Topic 5: Mobility
DURATION: 1 DAY CPD HOURS: 8
technical skills
exam preparation
topical issues
behavioural skills
information skills
leadership and strategy
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COURSE OBJECTIVES
To provide a basic understanding of IT auditing to persons who need to
understand rather than practise IT auditing. Specic outcomes include
a basic understanding of:
• Informationsystemsrisk
• Applicationcontrols
• Thesystemsdevelopmentlifecycle
• Logicalsecurityattheapplication,database,networkand
operating systems levels
• OtherITgeneralcontrols(nonsecurity)
• UsingCAATs
COURSE CONTENT
Understanding the information systems environment
• Centralisedvsdistributedsystems
• On-linevsbatchsystems
• Networkconcepts
• Databases
• Operatingsystems
• Thesystemsdevelopmentlifecycle
• Riskinanoutsourcedenvironment
• KeyITservicemanagementprocesses(ITIL):
• IncidentManagementandtheServiceDesk
• ChangeandReleaseManagement
• ITServiceContinuityManagement
• ServiceLevelManagement
• Understandingcommonrisksrelatedtotheinformation
systems environment
• Understandingriskrelatedtodata
• PerforminganITriskassessment
Understanding key information systems control
• Keyautomatedcontrolsinthe
• Humanresourcesandpayrollprocesses
• Procuretopayprocesses
• Ordertocashprocesses
• Financialstatementcloseprocess
• Logicalinformationsecurity
• Segregationofduties
• Useraccountmanagement
• Applicationlayersecurity
• Physicalandenvironmentalcontrols
• ControlsoverITservicemanagementprocesses(ITIL-based)
• Systemsdevelopmentlifecyclecontrols
Auditing key information systems controls
• Procedurestoaudittheadequacyandeffectivenessofeachofthe
key information controls identified:
• Performawalkthrough
• Definingthepopulationtobetestedforcontroleffectiveness
• Testprocedures
Audit of data les - use of CAATs
• PurposeofCAATs
• Understandingdataandmetadata
• FormulatingtheCAATspecification
• Development,testingandimplementationofCAATs
CASE STUDIES
A case study on indentifying application and IT general controls will be
completed.
WHO SHOULD ATTEND?
Those who need to understand rather than practice IT Auditing.
Level 1
Entry or introductory level for those requiring a fundamental
understandingofthesubject.
Level 2
Internal auditors who are already practicing internal audit and have
abasicunderstandingofthesubject
IT AUDITING FOR NONIT AUDITORS BASICS OF IT AUDITING NONIT
DURATION: 2 DAYS CPD HOURS: 16
technical skills
exam preparation
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
A 10% group discount will apply to organisations placing a simultaneous booking for 2 or more registrants.
Please click here for general course information and IIA SA Terms and Conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.
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THIS WORKSHOP WILL COVER:
• Risk-basedauditingandintegratedauditingapproaches
• Lookingattheenvironmentfromacontrolledarchitecturesuchas:
• Microsoft’sarchitecturalapproach
• OpenSystemarchitectureandtools
• ERPsystemarchitecturesuchasSAPandOracle
• Securityarchitectureandthefuturedirection-Singlesignon
(SSO) - Directory services - Enterprise Role Definition (ERD)
• Web-basedservicesandapplications,databaseservicesand
operating system services
• Developmentversuspurchasedsoftware,andthecontrol
implications of each
• Whichcontrolframeworkworksbest:COSOorISO?
• Compliancerequirementsandtheireffectontheauditprocess
• Controllinginterfacesandremoteaccesssecurityandcontrol
• Controllingadministrators
• Auditingoutsourcedandthird-partyIToperations
• Effectiveaudittrails
• BestpracticesforexecutingintensiveITaudits
WHO SHOULD ATTEND?
Level 2
Internal auditors who are already practicing internal audit and have
abasicunderstandingofthesubject
Level 3
Supervisory/competent/senior internal auditors: those who already
have a sound, practical grasp of the fundamentals of internal audit-
ing and manage sta
Level 4
For advanced internal auditors: Auditors with excellent understand-
ing of topics being presented, who are interested in exchanging
knowledge with instructors and other participants
IT AUDITING : BEYOND THE BASICS ITBB
DURATION: 2 DAYS CPD HOURS: 16
This workshop will probe into advanced IT auditing topics. You will explore key risk assessment factors and important risks associated with
an automated environment.
NEW
technical skills
exam preparation
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
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101
HOW WILL THIS COURSE BENEFIT YOU?
After completion you will be able to understand:
• howITfacilitatesthedeliveryoforganisationalobjectives
• thestructuresandstandardsunderpinningITgovernance
• theboundariesimposedoninformationtechnologybySALaw
• thekeyrisksinvolvedinthearrangementsforandsupportofIT
services, software developments and how to manage
• thesecurityrelatedrisksthatoccurinthedeliveryofITservices
and how these can be reduced
COURSE CONTENT
IT governance
• connectingITwiththeobjectivesoftheorganisation
• dependenceonITformeetingtheorganisation’sobjectives
• IT governance and governance at large
• how the board and management should address the challenge of
IT governance governance structures and standards
• ISO/IEC 38500:2008 - a new standard for the corporate
governance of information communications and technology
• COBIT, VAL-IT - established frameworks for control and value
• ITIL, ISO 20000– frameworks and standards for IT operations
• ISO:27000; GTAG - standards and advisories on IT
• Data Protection Act / Freedom of Information Act
• regulation of investigatory powers act
• surveillance and monitoring at work via electronic means
• computer misuse act
• other applicable legislation
IT performance risks
• thirdpartymanagedservices,partnershipsandoutsourcingrisks
• servicedeliveryandsupportbestpractices
• contingency,disasterandbusinesscontinuationplanning
IT development risks
• ITprojectlifecycles-projectrisk;projectmanagementstandards
• softwarelifecycles-softwaredevelopmentrisk;software
development standards
IT security risks
• ITsecuritypoliciesandtheirroleinimplementinggood
governance
• secureandinsecuresystems-everydaysecurityproblemsand
common sense solutions integrating IT into audit
• ITauditingrolesinsupportoftheorganisationsgovernance
activities
WHO SHOULD ATTEND?
This course does not require an IT background and is suitable for those
that spend little time working with technology but anyone who wishes
to extend their knowledge into the eld of IT governance or anyone
thatneedstoobtainabalancedoverviewofthissubjectinorderto
make a contribution to the governance and risk debate, can attend.
Level 1
Entry or introductory level for those requiring a fundamental
understandingofthesubject.
Level 2
Internal auditors who are already practicing internal audit and have
abasicunderstandingofthesubject
Level 3
Supervisory/competent/senior internal auditors: those who already
have a sound, practical grasp of the fundamentals of internal audit-
ing and manage sta
If you are less familiar with technology but nevertheless have to make a contribution to the subject then this course is for you.
IT GOVERNANCE AND RISK  FOR THE NONIT PROFESSIONAL ITGR
DURATION: 2 DAYS CPD HOURS: 16
technical skills
exam preparation
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
A 10% group discount will apply to organisations placing a simultaneous booking for 2 or more registrants.
Please click here for general course information and IIA SA Terms and Conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.
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HOW WILL THIS COURSE BENEFIT YOU?
COURSE SYNOPSIS
It is obvious that IT is pervasive in organizations and is ever evolving
with better ways, albeit with increasing complexity, of doing things to
promote eciency of operations.
This evolution has been driven largely by the advancement in Informa-
tion Technology development; data may now be residing in a multitude
ofplatformsjustaboutanywhereandhugequantitiesofdatamaybe
moved/transferred/extrapolated in a matter of seconds. Thus IA should
now be able to analyse vast amounts of data much faster using Data
Queries, Data Stratication, Sample extractions, Missing Sequence
identication and statistical analysis and more.
To enable the above functionality, there has been ongoing develop-
ment and availability of automated tools and techniques such as
Computer Aided Auditing Tools and Techniques (CAATTs) that make it
possible to undertake “100% audits” as opposed to “sample” audits.
AmongstothermajordevelopmentthatIAshouldbeabreastwith,is
“Cloud Computing” which brings with it a dierent and more complex
Networking Security to safeguard data and information in the eCom-
merce world.
Given the above, it is now even more concerning for IA that the data
they work on is reliable and comes from a secure source. Thus it is
highly recommended that the IA develop an increasingly better holistic
understanding of how data is processed so that accurate information
is obtained. To this end it is imperative that IA keep abreast with IT in
terms of obtaining a holistic understanding of the dierent types of IT
Organisations (i.e. IT Infrastructure Setup, IT Processes and IT Human
Resources responsibilities) and the overall Governance of IT and how all
of this impacts on Internal Audit.
ON COMPLETION YOU WILL HAVE GAINED THE
FOLLOWING
• DemonstrateacurrentoverviewunderstandingofatypicalIT
Infrastructure setup (physical and logical structures; including
operating systems, system software and application software)
• AgreaterunderstandingoftheoperationsoftheITInfrastructure
i.e. how the various components work together in the processing
of data and information.
• DemonstrateunderstandingofthedifferentfunctionsofIT
Organisations.
• DemonstrateunderstandingofITRolesandResponsibilitieswith
particular emphasis to IA undertaking.
• ObtainanunderstandingofITGovernanceaccordingtothelatest
COBIT 5 IT Governance Framework and King III guidelines in
respect of Information Technology.
• GainanunderstandingoftheITRisksinrelationtothe
developments in Information Technology
• DemonstratehowthedevelopmentsinIThasimpactedontheIT
General and Applications control.
COURSE CONTENT
1. Introduction to Information Technology and Internal Auditing
o Holistic view of the course
o The need and importance of IA understanding of IT in the
organization
2. Understanding the IT Infrastructure
o The IT Infrastructure topology
o The components of the IT Infrastructure
o Operating systems, System Software, Application Software & Tools
o The relevance to IT Audit and IA
[Group Work – Given an Organistion scenario, present a high-level
topology overview and indicate how intrusion may be prevented/
detected]
IT UNDERSTANDING FOR THE IA PROFESSION ITIA
DURATION: 3DAYS CPD HOURS: 24
NEW
technical skills
exam preparation
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
A 10% group discount will apply to organisations placing a simultaneous booking for 2 or more registrants.
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103
3. Understanding the functioning of the IT Infrastructure
o Understanding of the functions of the IT Infrastructure
components and;
o How data and information is processed and presented.
o Understanding the IT Risks at the IT Infrastructure level.
o Cloud Computing:
- Overview
- Functioning
- Risks
o Risks at the IT Infrastructure level
[Group Work – Given an IT explain the functions the various
components; list the potential risks and the concerns thereto for IA]
[Group Work – Given extract “Where is my data stored”, answer
various questions)
4. CAATTs
o Functioning of CAATTs tools.
o How does CAATTs enhance and advance the IA process
o Overview of Business and IT Risks associated with CAATTs
[Group Work – Given extract “Where is my data stored”, answer
various questions)
5. The IT Structures in an Organisation
o The general IT Structure in an organization and their Unit
Structures and responsibilities
o The different type of IT Structures to suit different
Organisations – purpose and responsibility and its relevance
to IA planning and execution.
[Checkpoint – Questionnaire for “2” & “3” above “How conducive
is your internal environment for effective RM practice]
6. IT HR Roles and Responsibilities
o An overview of the roles and responsibilities in relationship
to the IT Functions
o IT involvement in IA undertaking
o IT involvement in the use of CAATTs tools.
7. The Role of IT Management in an Organisation
o Overview of the role of IT Management,
o Discuss IT Value & Risk to the Organisation and IA
considerations thereto.
o How should IT Management Plan, Execute and Report on the
various aspects of IT strategy and Operations.
[Group Work – Present ITs role in IA Assignments]
8. IT Governance Understanding for IA
o High-Level Presentation of the COBIT 5 as a General Audit
Frameworks (GAF) that can be used to Audit the IT Environment.
o How should IA use their knowledge of COBIT 5 to plan and
execute the audit of the IT Environment.
[Group Work – Create an Overview IT IA plan using COBIT 5
knowledge acquired]
9. Technology development impacting the IT General Controls
o Overview of General Controls
o Impact of new Technology Development on IT Audit of
General Controls
10. Technology development impacting the IT Application Controls
o Overview of Application Controls
o Impact of new Technology Development on IT Audit of
Applications l Controls
11. Summary of Course
[Individual Assessment – guidance forms from facilitator as below]
- What did you learn? Score yourselves against the “overall course
questionnaire to determine;
- Areas to improve own learning,
- Proposed future learning
IT UNDERSTANDING FOR THE IA PROFESSION ITIA
technical skills
exam preparation
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
A 10% group discount will apply to organisations placing a simultaneous booking for 2 or more registrants.
Please click here for general course information and IIA SA Terms and Conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.
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EVALUATION METHOD
Progressive case studies, questionnaires, tests and model answers
throughout the course – (refer those embedded in the course content)
WHO SHOULD ATTEND?
A must for all those involved in Internal Audit, IT Audit, Risk manage-
ment and also useful for Non IT Supervisory/Management sta.
Level 1
Entry or introductory level for those requiring a fundamental
understandingofthesubject.
Level 2
Internal auditors who are already practicing internal audit and have
abasicunderstandingofthesubject
Level 3
Supervisory/competent/senior internal auditors: those who already
have a sound, practical grasp of the fundamentals of internal audit-
ing and manage sta
Level 4
For advanced internal auditors: Auditors with excellent understand-
ing of topics being presented, who are interested in exchanging
knowledge with instructors and other participants
IT UNDERSTANDING FOR THE IA PROFESSION ITIA
technical skills
exam preparation
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
A 10% group discount will apply to organisations placing a simultaneous booking for 2 or more registrants.
Please click here for general course information and IIA SA Terms and Conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.
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WHAT WILL I LEARN?
Upon completion you will be able to:
• reviewmajorprinciplesofITgovernancewithinyourownorganisation
• checkwhetherisworkingwithkeyITrelatedstandards
• understandthedifferencebetweenad-hoccontrolstructuresand
IT controls designed for the purpose.
COURSE PROGRAMME
The problems faced by organisations stemming from security breaches,
poor data control and non-compliance with the law.
Governance
• accountabilityofIToperationsandservices
• inhouseservicesandoutsourcedservices
• strategicplanningforIT
• acquisitionofIT
• performanceofIT
• whatthelawdemandsofIToperations
• IT-success,failureandthehumanfactor.
Driven by standards
• standardsforgovernance,operations,development,securityand
recovery.
Development of IT controls - an architect’s approach
• doawaywiththestickingplaster,plancontrolstomatch
requirements
• theobjectivesoftheorganisationsetthescene
• mappingtheobjectivestooperationalprocessesandowners
• performingathreatandriskanalysis
• drivingtheanalysisdowntodetail
• whatcontrolservicesareneededtodealwiththreats?
• choosingthebalance-howeffectivemustthecontrolservice
be - what are we prepared to pay?
• canwecombinecontrols-streamline-optimise?
• dowewanttoconstraintheuser-informmanagement-orboth?
• organisationandsequencingofcontrolelementsformaximum
efficiency
• operationalvariancetriggersandcontinuousmonitoringofactive
controls.
WHO SHOULD ATTEND?
This course is suitable for all.
Level 1
Entry or introductory level for those requiring a fundamental
understandingofthesubject.
Level 2
Internal auditors who are already practicing internal audit and have
abasicunderstandingofthesubject
Level 3
Supervisory/competent/senior internal auditors: those who already
have a sound, practical grasp of the fundamentals of internal audit-
ing and manage sta
Level 4
For advanced internal auditors: Auditors with excellent understand-
ing of topics being presented, who are interested in exchanging
knowledge with instructors and other participants
KEEPING UP WITH TECHNOLOGY  BETTER GOVERNANCE AND CONTROL
TBGC
DURATION: 1 DAY CPD HOURS: 8
High-prole technology issues always seem to be in the news - a business being hacked, a company being ned over data protection
breaches, or somebody coming to harm because of bad data.
This course will help you understand IT governance and the architecture of IT controls so that you can review the technology practices in your
organisation.
NEW
technical skills
exam preparation
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
A 10% group discount will apply to organisations placing a simultaneous booking for 2 or more registrants.
Please click here for general course information and IIA SA Terms and Conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.
public sector
106
COURSE OBJECTIVES
To provide a sound understanding of the information systems (IS) audit
process from cradle to grave to those auditors wishing to improve their
information systems audit technique. Specic outcomes include an
unaderstanding of:
• TheISauditprocess:planning,riskassessment,execution,
reporting
• Useofbestpracticepublications:CobiT,ITIL,ISO17799
• ISGovernance
• ComplexISaudits:
• InformationSecurity
• ITServiceContinuityManagement
• OutsourcedEnvironmentsandtheServiceLevelManagement
Process
• TheSystemsDevelopmentLifecycle
COURSE CONTENT
The IS Audit Process
• Scopingtheengagement:
• ISAuditinginthecontextoftheAnnualInternalauditplan
• Consideringtherelationshipbetweenapplicationand
general controls
• Timingoftheaudit
• Definingthepopulationtobeaudited
• Teamselectionandintegration
• Execution
• Reportingtovariousaudienes:makingtheresults
understandable
Use of best practice publications
• CobiT,ITIL,ISO1799
• Purposeofthepublication
• UseofthepublicationtotheISauditor
IS Governance
• WhatisISgovernance
• ISvs.CorporateGovernance
• ISgovernancemodelling
• AuditingISgovernance
Understanding information systems risk
• Understandingriskrelatedto:
• Informationsecurity
• ITServicecontinuityManagement
• OutsourcedEnvironmentsandtheServiceLevelManagement
process
• Thesystemsdevelopmentlifecycle
• Performingariskassessment
Understanding the key information systems controls
• Logicalinformationsecurity(basedonISO17799)
• Segregationofduties
• Useraccountmanagement
• Applicationlayersecurity
• Networklayersecurity
• Operatingsystemssecurity
• Databasesecurity
• OutsourcedEnvironmentsandtheServiceLevelManagement
Process
• Thesystemsdevelopmentlifecycle
Auditing key information systems controls
• Procedurestoaudittheadequacyandeffectivenessofeachofthe
key information controls identified:
• Performingawalkthrough
• Definingthepopulationtobetestedforcontroleffectiveness
• Testprocedures
WHO SHOULD ATTEND?
Level 2
Internal auditors who are already practicing internal audit and have
abasicunderstandingofthesubject
Level 3
Supervisory/competent/senior internal auditors: those who already
have a sound, practical grasp of the fundamentals of internal audit-
ing and manage sta
RISK BASED IT AUDITING RITA
DURATION: 3 DAYS CPD HOURS: 24
technical skills
exam preparation
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
A 10% group discount will apply to organisations placing a simultaneous booking for 2 or more registrants.
Please click here for general course information and IIA SA Terms and Conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.
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HOW WILL THIS COURSE BENEFIT YOU?
COURSE SYNOPSIS
King III advocates that Risk Management (RM) is the cornerstone of
Corporate Governance. King III RM guidelines are in line with the globally
accepted “COSO Integrated Risk Management Framework”. The COSO RM
theory and methodology is a globally accepted framework for the basis
for eective RM practice yet there are many challenges in successfully
implementing it, with one of the main causes being a lack of knowledge,
techniques and skills in the practical application of the theory.
This course is imperative for the IA profession as it goes beyond the
traditional boundaries of internal control, enabling the creation of
risk-based auditable controls to aid in developing audit strategy/plans
and audit execution.
Whilst this new version of the course still covers the much needed
knowledge on applying the RM theory in the live environment, it goes
further into explaining the role of the IA expanding from its “Core Audit
Function” into the “Consulting Role” as well to assist organization to
achieve an ecient and eective Risk Management practice.
ON COMPLETION YOU WILL HAVE GAINED THE
FOLLOWING:
• UnderstandRMGovernancewithinCorporateGovernance(CG)in
line with King III Guidelines.
• UnderstandtheCOSOInternalControlframeworklatestDec
2011 principles and the COSO Integrated RM framework and the
association between the two.
• LearntheCOSOApplicationTechniques(usingexamples,test
questions and model answers) applicable throughout the COSO
RM components (i.e. RM iterative life-cycle).
• BeabletoactivelyparticipateandcontributeintheCOSORM
process undertaking with the likes of Risk and IT officials and
other senior persons
• LearnthroughsomecasestudiesofRMfailuresandsuccesses.
• ObtainanoverviewofITRisksandunderstandingthat“ITRisksis
Business risk”
• YouwillobtainanoverallknowledgeoftheCOBIT5ITRisk
framework which includes a basic knowledge of what constitutes
IT General Controls and risks associated with IT Applications and
IT elements/components associated with business risks.
• Finallyyouwillbeableto:
- device means to evaluate the whole RM process
- make recommendations for RM and IA improvements
- confidently participate and contribute in IA, RM and IT
discussions
- be able to confidently cast an opinion to the Business at large
on the effectiveness or lack thereof of the RM process
- obtain insights to assist IA to devise audit plans from Risk
Assessments
COURSE CONTENT
1. Introduction to ERM
o Overview of King III on Corporate Governance and Risk
Management
- Separating Governance and Management of risks
- How does ERM improve the Return on Investment (ROI)?
o Why has Risk Management taken centre-stage?
o Relationship between the COSO Internal Control System and
the COSO Integrated Risk Management Framework
o The ERM Maturity matrix
2. The COSO Internal Control System
o The purpose and structure of the Internal Control System
THE NEW COSO INTEGRATED RISK MANAGMENT COURSE FOR THE
INTERNAL AUDIT PROFESSION NIRM
DURATION: 3 DAYS CPD HOURS: 24
NEW
technical skills
exam preparation
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
A 10% group discount will apply to organisations placing a simultaneous booking for 2 or more registrants.
Please click here for general course information and IIA SA Terms and Conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.
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o Why the need for expanding the “Risk Assessment” process
into the COSO Integrated Risk Management Frame work.
o Discuss the new Principles-based COSO internal control
system and its implications on IA
3. The COSO Integrated Risk Management Process
o Overview of the COSO Integrated Risk Management
Framework
4. The Challenges in Implementing RM
o Experiences and open discussion
o EstablishtheMajorChallenges
o Implications on IA
 [GroupWork–CorrelatetheMajorChallengestodifferent
components of the COSO RM Framework]
5. Internal environment
o What are the elements that make up the “organizational
setting”
o What are the challenges in creating a conducive environment
for ERM
o What and how to get your organizational setting to be
conducive for effective ERM practice
o How to approach the implementation of the above and get
leadership to “ set the tone from the top”
o Implications on IA
[Checkpoint – Establishing the current status & map out
improvement initiatives]
6. ObjectiveSettingApproachandTechniques
o Risk-basedBusinessObjectivesetting
o RolesandresponsibilitiesofObjectivesetting
o TechniquesinvolvedinObjectiveSetting
o Whatistheimpact/interrelationshipbetweenObjectivesetting,
risk appetite and risk tolerance and how are all these aligned?
o Implications on IA
[Group Work – Case study & Activity]
7. Techniques to Identify Risk
o LinkingriskeventswithBusinessObjectives
o Techniques to effectively identify risk events.
o Implications on IA
[Group Work – Group Work – Questions, review against model
answers]
8. Techniques to undertake Risk Assessment
o Understanding, Selecting and Applying different Methods
for undertaking risk assessment
o Implications on IA
[Group Work – Questions, review against model answers]
9. Techniques for Risk Response handling
o What and how to apply different strategies to risk responses
o Implications on IA
[Group Work – Questions, review against model answers]
10. Techniques on Establishing and Controlling Activities
o How to identify Control Activities to ensure correct
responses to risks
o Managements acceptance of risk
o The Impact of RM on the development of IA Plans
o Implications on IA
[Group Work – Questions, review against model answers]
THE NEW COSO INTEGRATED RISK MANAGMENT COURSE FOR THE INTERNAL AUDIT PROFESSION
NIRM
technical skills
exam preparation
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
A 10% group discount will apply to organisations placing a simultaneous booking for 2 or more registrants.
Please click here for general course information and IIA SA Terms and Conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.
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11. Techniques for Risk Information & Communication
o Risk Maps
o RM Information flows
o Implications on IA
[Group Work – Questions, review against model answers]
12. Techniques for ERM Monitoring
o How to effectively manage the ERM process
13. IA’s overall responsibilities in the RM process
o RM responsibilities per the IA Charter
o The RM Maturity Model
o Building a Roadmap for RM improvement
14. Summary of Course
- Establish what you have learnt through a Business Game
- Areas to improve own learning,
- Proposed future learning
WHO SHOULD ATTEND?
Level 1
Entry or introductory level for those requiring a fundamental
understandingofthesubject.
Level 2
Internal auditors who are already practicing internal audit and have
abasicunderstandingofthesubject
Level 3
Supervisory/competent/senior internal auditors: those who already
have a sound, practical grasp of the fundamentals of internal audit-
ing and manage sta
Level 4
For advanced internal auditors: Auditors with excellent understand-
ing of topics being presented, who are interested in exchanging
knowledge with instructors and other participants
THE NEW COSO INTEGRATED RISK MANAGMENT COURSE FOR THE INTERNAL AUDIT PROFESSION
NIRM
110
technical skills
exam preparation
public sector
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
half day seminars
Leadership and Strategy training program have specically been designed for
Chief Audit Executives and are set on a serious level.
technical skills
exam preparation
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
A 10% group discount will apply to organisations placing a simultaneous booking for 2 or more registrants.
Please click here for general course information and IIA SA Terms and Conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.
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111
AUDIT COMMITTEE: RESPONSIBILITIES ACR
COURSE CONTENT
• WhatistheAuditCommittee’sroleinCorporateGovernance?
• DefiningAuditCommitteebestpractice
• ConstitutionandMembership
• AuditCommitteerolesandresponsibilitiesasstipulatedinthe
Charter
• RequirementsasperKingIII
• Auditcommittee’sroleinrelationtoRiskManagement
• Overseeinginternalaudit(functionalresponsibility)andexternal
audit
• Questionsauditcommitteesshouldbeasking
• CharacteristicsandPotentialBenefits
• StandardAgendaItemsfortheAuditCommittee
• AuditCommitteeReportingline
• PracticalApplications
• Discussion
• Outcomes
• AuditCommitteebestpractice
• AuditCommitteeresponsibilities
• AuditCommittee’sroleinrelationtoRiskManagement
• Overseeinginternalanddefiningexternalaudit
• Questionsauditcommitteesshouldbeasking
• An“AgendaforAction”fortheAuditCommittee
WHO SHOULD ATTEND?
CAE’s & Audit Committee Members
Level 4
For advanced internal auditors: Auditors with excellent understand-
ing of topics being presented, who are interested in exchanging
knowledge with instructors and other participants
DURATION: 1 DAY CPD HOURS: 8
NEW
technical skills
exam preparation
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
A 10% group discount will apply to organisations placing a simultaneous booking for 2 or more registrants.
Please click here for general course information and IIA SA Terms and Conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.
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112
HOW WILL THIS COURSE BENEFIT YOU?
• Participateinaforumtodiscusstheuniquechallengesrelated
to managing a small internal audit group in today’s fast-paced
business environment
• Expandyourinternalauditnetworkcontactsanddiscover
practical approaches to challenging issues.
• Takepartinahigh-poweredprogramtailoredtomatchtheneeds
and interests of session attendees.
• Learnmoreaboutbestpracticesandotherresourcesandhowto
build them into your audit process
• Interactwithyourmanagementpeersandimproveyourabilityto
build and maintain a value-added internal audit activity
COURSE CONTENT
• Puttingtogethertheauditteam
• Leadershipstylesandusingthemeffectively
• Principlesofmanagement
• Auditprojectmanagement
• Auditprojectriskassessment
• Projectmanagement
• Timeandbudgetmanagement
• Managinginternalauditperformance
• Thebalancedscorecard
• Strategicthinking
- The five criteria for strategic thinking
- Downward thinking
- Checklist for creating strategy
• Tipsandhintsonmanagingauditteams
WHO SHOULD ATTEND?
Level 3
Supervisory/competent/senior internal auditors: those who already
have a sound, practical grasp of the fundamentals of internal audit-
ing and manage sta
Level 4
For advanced internal auditors: Auditors with excellent understand-
ing of topics being presented, who are interested in exchanging
knowledge with instructors and other participants
BUILDING, LEADING AND MANAGING THE INTERNAL AUDIT
DEPARTMENT BLIA
DURATION: 2 DAYS CPD HOURS: 16
technical skills
exam preparation
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
A 10% group discount will apply to organisations placing a simultaneous booking for 2 or more registrants.
Please click here for general course information and IIA SA Terms and Conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.
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WHAT WILL I LEARN?
Upon completion you will be able to:
• beconfidentknowingwhatitreallytakestobeaneffectivehead
of audit
• understandhowtomakeaneffectiveandvaluablecontribution
at strategic level and towards overall business success
• beclearabouthowyourinternalauditfunction’sroleisdefined
andhowitfitsintothe‘assurancejigsaw’therebyaffectingyour
key leadership priorities
• gainaclearunderstandingofpracticalwaystomanagekey
relationships with the audit committee, senior management and
peers
• reviewprogresstodateandproposedplanstoidentifykey
priorities for you and your department to help maximise your
contribution to your organisation
COURSE PROGRAMME
• keyprioritiesforheadsofinternalaudit
• thekeywaysthatnewheadsofauditcanbederailed
• abenchmarkingandbestpracticereviewofriskmanagement
practices and how internal audit might best engage with this
• areviewofinternalauditbestpracticessoyoucanbenchmarkthe
performance of your function
• stakeholdermanagement
• internalauditplanning
• assignmentqualityandproductivity
• reportinginimpactfulwaystolinemanagementandsenior
stakeholders
• workingwithotherassurancefunctions
• staffmanagementpractices-teamcapability,performance
management, development and coaching
• developinganinternalauditstrategyandinfluencingwiderrisk
and governance developments in your organisation
• tipsandpitfallsinmanagingseniorexecutivesandtheaudit
committee
• developingapractical,prioritisedactionplan.
WHO SHOULD ATTEND?
New Heads of Internal Audit and managers who are about to be
promoted into the role.
Level 3
Supervisory/competent/senior internal auditors: those who already
have a sound, practical grasp of the fundamentals of internal audit-
ing and manage sta
Level 4
For advanced internal auditors: Auditors with excellent understand-
ing of topics being presented, who are interested in exchanging
knowledge with instructors and other participants
HEADS OF INTERNAL AUDIT INDUCTION HIAM
DURATION: 2 DAYS CPD HOURS: 16
This induction master class will show you what it takes to be eective in the role and maximise your chances of success.
It will focus on the challenges and opportunities new heads of internal audit face and show you how you can make a contribution at a
strategic level to improve overall business success.
NEW
technical skills
exam preparation
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
A 10% group discount will apply to organisations placing a simultaneous booking for 2 or more registrants.
Please click here for general course information and IIA SA Terms and Conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.
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HOW WILL THIS COURSE BENEFIT YOU?
After completion you will be able to:
• Understandthetechniquesrequiredtothinkstrategically
• Thinkyourwaythroughtoinnovativesolutions
• Workwithyourownpreferredmindpattern
• Thinkingoutofthebox
• Bustoutofdatethinking
• Findthewayforwardineventhetrickiestsituation
• Applytheconceptofstrategicintentandevaluateits
appropriateness in your department
• Prepareacompetitiveanalysisofyourdepartmentwith
recommendations for strategic development, based on an
industry analysis and an understanding of the company’s current
operations
• Evaluateyourownorganisationandyourdepartmentintermsof
its core competencies
• Buildastrategicplanforyoursectionordepartment.
COURSE CONTENT
• Understandyourselfandyourthoughtprocesses
° The upper level thinking skills. We do not all use our brains
in the same way. Nor are our brains wired up exactly like
our colleagues. This is what adds value and additional
dimensions to the thought processes
° Your personal thinking capacities
° Establish your strategic perspective
• Thefivecriteriaforstrategicthinking.Youmustgettheserightif
you are to think strategically
° organisation
° observation
° views
° driving forces
° ideal position
• Downboardthinking.Lifecanbelikeagameofchess:thosewho
can think ahead to understand the consequences of our every
move
° one move ahead is not enough
° envision the future – how to be a futurist
° discover opportunities behind obstacles – explore patterns
of behavior
• Creativeandcriticalthinking.Mostofusdonotbreakawayfrom
what we feel comfortable with. If it’s not broken, it’s tempting to
leave it alone until it breaks, but that might be too late
° how to think outside any box you know
° techniques to reveal your creative mind
• Checklistforcreatingastrategy.You’vedoneyourthinking
now you need to make sure the strategy works and is a winner.
Perhaps more importantly that your colleagues agree
° Objectives
° SWOT
° Scenarios, targets and allies
WHO SHOULD ATTEND?
Heads of internal audit, senior internal audit managers , risk managers and
anyone who has to think strategically for the benefit of the organisation
or their department. Non internal auditors are also welcome.
Level 3
Supervisory/competent/senior internal auditors: those who already
have a sound, practical grasp of the fundamentals of internal audit-
ing and manage sta
Level 4
For advanced internal auditors: Auditors with excellent understand-
ing of topics being presented, who are interested in exchanging
knowledge with instructors and other participants
THE INTERNAL AUDITOR’S GUIDE TO STRATEGIC THINKING IAST
More and more organisations are teaching their key people to think strategically. This makes for more ecient planning, smoother transi-
tions in the time of change and fewer insoluble problems. This course will show you the techniques and set you on the road to ecient and
clever strategic thinking.
DURATION: 1 DAY CPD HOURS: 8
technical skills
exam preparation
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
A 10% group discount will apply to organisations placing a simultaneous booking for 2 or more registrants.
Please click here for general course information and IIA SA Terms and Conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.
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Once you learn the techniques of true Leadership And Inuence,
you will be able to build the condence it takes to take the lead.
The more experience you have acting as a genuine leader, the easier
it will be for you. It is never easy to take the lead, as you will need to
make decisions and face challenges, but it can become natural and
rewarding
COURSE CONTENT
• Define“leadership”
• ExplaintheGreatManTheory
• ExplaintheTraitTheory
• UnderstandTransformationalLeadership
• Understandthepeopleyouleadandhowtoadaptyourleadership
styles
• ExplainleadingbyDirecting
• ExplainleadingbyParticipating
• ExplainleadingbyDelegating
• KouzesandPosner
• Conductapersonalinventory
• Createanactionplan
• Establishpersonalgoals
WHO SHOULD ATTEND?
Level 1
Entry or introductory level for those requiring a fundamental
understandingofthesubject.
Level 2
Internal auditors who are already practicing internal audit and have
abasicunderstandingofthesubject
Level 3
Supervisory/competent/senior internal auditors: those who already
have a sound, practical grasp of the fundamentals of internal audit-
ing and manage sta
LEADERSHIP & INFLUENCE WORKSHOP LDIW
DURATION: 1 DAY CPD HOURS: 8
NEW
technical skills
exam preparation
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
A 10% group discount will apply to organisations placing a simultaneous booking for 2 or more registrants.
Please click here for general course information and IIA SA Terms and Conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.
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COURSE CONTENT
Participants attending the workshop will learn:
• Timemanagement–Whyitisimportantandwaystoprioritize
and plan better
• Differentmanagementandleadershipstylesandtechniques
• Howtobemoreflexibleandtouseotherleadershipstyles.
• Differentwaystoovercomecommunicationbarriers
• Communicationandcoachingtechniques
• Howtohandleconflictandexplorewaystoengagetoget
solutions to problems
COURSE OBJECTIVES
At the conclusion of this course participants will be able to confidently
and proficiently:
• Managingyourtimeandenergy
• Identifycharacteristicsofagoodleader?
• Usecommunicationasaleadershiptool
• Dealwithconflictanddifficultissues
• Recognizewhatsuccessfulleadersdo
WHO SHOULD ATTEND?
Level 1
Entry or introductory level for those requiring a fundamental
understandingofthesubject.
Level 2
Internal auditors who are already practicing internal audit and have
abasicunderstandingofthesubject
Level 3
Supervisory/competent/senior internal auditors: those who already
have a sound, practical grasp of the fundamentals of internal audit-
ing and manage sta
Level 4
For advanced internal auditors: Auditors with excellent understand-
ing of topics being presented, who are interested in exchanging
knowledge with instructors and other participants
LEADERSHIP SKILLS FOR SUPERVISORS LSS
DURATION: 1 DAY CPD HOURS: 8
NEW
technical skills
exam preparation
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
A 10% group discount will apply to organisations placing a simultaneous booking for 2 or more registrants.
Please click here for general course information and IIA SA Terms and Conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.
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117
The Meeting Management workshop will explore how to reduce waste
and make meetings more ecient. This is a hands-on workshop and
your participation will help make it a valuable experience. Use this
time to begin the process of developing your skills along with other
participants who share the same desire to improve their meeting
management skills.
COURSE CONTENT
• PlanningandPreparing
• IdentifyingtheParticipants
• Howtochoosethetimeandplace
• Howtocreatetheagenda
• Howtosetupthemeetingspace
• Howtoincorporateyourelectronicoptions
• MeetingRolesandResponsibilities
• Useanagenda
• ChairingaMeeting
• Howtodealwithdisruptions
• Howtoprofessionallydealwithpersonalityconflicts
• Howtotakeminutes
• Howtomakethemostofyourmeetingusinggames,activities
and prizes
WHO SHOULD ATTEND?
Level 1
Entry or introductory level for those requiring a fundamental
understandingofthesubject.
Level 2
Internal auditors who are already practicing internal audit and have
abasicunderstandingofthesubject
Level 3
Supervisory/competent/senior internal auditors: those who already
have a sound, practical grasp of the fundamentals of internal audit-
ing and manage sta
MEETING MANAGEMENT WORKSHOP MMW
DURATION: 1 DAY CPD HOURS: 8
NEW
technical skills
exam preparation
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
A 10% group discount will apply to organisations placing a simultaneous booking for 2 or more registrants.
Please click here for general course information and IIA SA Terms and Conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.
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118
SEMINAR OBJECTIVE
Many studies have found that public speaking is the number one
fear amongst most people, outranking ying, snakes, insects, and
even death. Ironically, it is also one of the skills that can make or break
a person’s career. Your participants will be provided a strong set of
skills that will complement their current presentation skill set.
SEMINAR CONTENT
• Performaneedsanalysisandprepareanoutline
• Selectpresentationdeliverymethods
• Practiceverbalandnon-verbalcommunicationskills
• Knockdownnervousness
• Developanduseflipchartswithcolor
• CreatetargetedPowerPointpresentations
• Utilizewhiteboardingforreinforcement
• Describehowvideoandaudioenhanceapresentationandlist
criteria for determining what types to use
• Enrichthelearningexperiencewithhumor,questions,and
discussion.
WHO SHOULD ATTEND?
Level 1
Entry or introductory level for those requiring a fundamental
understandingofthesubject.
Level 2
Internal auditors who are already practicing internal audit and have
abasicunderstandingofthesubject
Level 3
Supervisory/competent/senior internal auditors: those who already
have a sound, practical grasp of the fundamentals of internal audit-
ing and manage sta
PRESENTATION SKILLS WORKSHOP PSW
DURATION: 2 DAYS CPD HOURS: 14
NEW
technical skills
exam preparation
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
A 10% group discount will apply to organisations placing a simultaneous booking for 2 or more registrants.
Please click here for general course information and IIA SA Terms and Conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.
public sector
119
SMART REPORT WRITING FOR SENIOR MANAGEMENT SMART
COURSE SYNOPSIS
The most dicult audit challenge is to produce an audit report that is
professional, relevant, persuasive and value-adding. Explore the pos-
sibilities of improving report communications by harvesting ideas used
by successful audit groups
HOW WILL THIS COURSE BENEFIT YOU?
After completion you will be able to:
• evaluateoptionsforimprovingreportingwithinyour
organization
• deployareportingstructurethatengagesandcommunicates
greater value to the reader
• applystrategiestoimprovethereadabilityoffinalisedreports
COURSE CONTENT
AUDIENCE AND IMAGE
• styleexpectationsofyourtargetaudience
• house-stylingcommunications-doyoureallyneedbranding?
• themessageyouwantyourimagetopromote
• preferreddeliveryformats:paper,electronic,orboth?
• lookandfeelofcompletedreports
Audience and empathy
• trendsandchangesinthestyleofauditreporting
• auditratingscalesandopinions–translatingtheseforthereader
• inclusionofsynopsisdataandhighlevelvisualdevicessuchas
temperature maps, visual risk indicators or scoring tables
• bodyframeworklayouts:paragraphstructure/tablestructure/
action strip structure
• inclusionofprocessmaps,images,chartsandvisualaids-careful
use of meaningful graphics
• generationofalternativeformats:reportsinword;reportsin
excel; reports in PowerPoint
• usingsoftwaretoassistqualityassurance
Audience and readability
• brevityandcommunication
• phrasing,languageconstructionandjargon,avoidingmonotony
• constructingahousestyle:preferredrulesofexpression,sentence
structure and grammar; the use of words
• designandlayout-pagelayout,theuseofwhitespace,
typographic options, paragraph styling
WHO SHOULD ATTEND?
Level 3
Supervisory/competent/senior internal auditors: those who already
have a sound, practical grasp of the fundamentals of internal audit-
ing and manage sta
Level 4
For advanced internal auditors: Auditors with excellent understand-
ing of topics being presented, who are interested in exchanging
knowledge with instructors and other participants
If you are a senior auditor who needs to inuence written communications within the organisation, then this course is for you.
DURATION: 1 DAY CPD HOURS: 8
technical skills
exam preparation
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
A 10% group discount will apply to organisations placing a simultaneous booking for 2 or more registrants.
Please click here for general course information and IIA SA Terms and Conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.
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120
Understanding Social Media is about communicating the right way. We
are beginning to communicate more through electronic means than
face to face. Talking on a phone has been replaced more and more with
SMS (texting.) Social media channels are becoming the main form of
communication and your participants will realize how Social media and
the Workplace can work together.
SEMINAR CONTENT
• Learnthemeaningofsocialmedia
• Learndifferentwayssocialmediaisusedandaltered
• Buildandmaintainasocialmediapolicy
• Keepingyoursocialmediasecure
• Establishingrulesforthesocialmediathecompanyposts
• Discoverthebenefitsandpitfallsofusingsocialmedia
WHO SHOULD ATTEND?
Level 1
Entry or introductory level for those requiring a fundamental
understandingofthesubject.
Level 2
Internal auditors who are already practicing internal audit and have
abasicunderstandingofthesubject
Level 3
Supervisory/competent/senior internal auditors: those who already
have a sound, practical grasp of the fundamentals of internal audit-
ing and manage sta
SOCIAL MEDIA IN THE WORKPLACE WORKSHOP SMWW
DURATION: 2 DAYS CPD HOURS: 14
NEW
technical skills
exam preparation
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
A 10% group discount will apply to organisations placing a simultaneous booking for 2 or more registrants.
Please click here for general course information and IIA SA Terms and Conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.
public sector
121
WHAT WILL I LEARN?
Upon completion you will be able to:
• learnsomeofthekeyhallmarksoftopleadersandthetypical
dynamics of top leadership meetings
• considerhowtomaximiseyourimpactandcontributionatthe
senior leader and board level
• explainhowinternalauditaddsvaluetokeystakeholders.
Outcomes will include:
• understandingthethree-wayrelationshipbetweentheheadsof
internal audit, audit committee members and senior managers
• examiningwhatisvaluedbykeystakeholders
• recognisingthepressurepointsthatresultfromdifferingroles
and viewpoints
• recognisingthelifecycleofrelationships;induction,smooth
sailing and rough waters
• actionsandnextsteps.
Course programme
• thespecialrelationshipbetweeninternalaudit,seniorexecutives
and the audit committee
• keyinfluencingmodels
• understandingstakeholdersvalue
• understandinghowinternalauditisperceived
• gaininginsightsaroundyourownleadershipandinfluencing
style
• understandingkeybiasesandpsychologicalpitfallsinonetoone
interactions
• understandingthewaygroupdynamicsoperate
• useofactionlearningtechniquestoapplyinsightsandlearning
• Influencingtheauditcommittee,boardandseniorexecutives.
WHO SHOULD ATTEND?
Heads of internal audit and senior audit managers who deal with lead-
ers and board members.
Level 3
Supervisory/competent/senior internal auditors: those who already
have a sound, practical grasp of the fundamentals of internal audit-
ing and manage sta
Level 4
For advanced internal auditors: Auditors with excellent understand-
ing of topics being presented, who are interested in exchanging
knowledge with instructors and other participants
SUCCESSFUL STRATEGIES FOR HEADS OF INTERNAL AUDIT SSAM
DURATION: 1 DAY CPD HOURS: 8
Heads of internal audit face the combined challenges of delivering organisational performance and managing costs, whilst at the same time improv-
ing risk management, governance and compliance. To do this eectively you need to work closely with business leaders and the board.
This course will help you to build and manage these relationships.
NEW
technical skills
exam preparation
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
A 10% group discount will apply to organisations placing a simultaneous booking for 2 or more registrants.
Please click here for general course information and IIA SA Terms and Conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.
public sector
122
SEMINAR OBJECTIVE
Personal time management skills are essential for professional success
in any workplace. Those able to successfully implement time manage-
ment strategies are able to control their workload rather than spend
each day in a frenzy of activity reacting to crisis after crisis - stress
declines and personal productivity soars! These highly eective indi-
viduals are able to focus on the tasks with the greatest impact to them
and their organization.
The Time Management workshop will cover strategies to help partici-
pants learn these crucial strategies. Your participants will be given a
skill set that include personal motivation, delegation skills, organiza-
tion tools, and crisis management. We’ll cover all this and more during
this workshop.
SEMINAR CONTENT
• Planandprioritizeeachday’sactivitiesinamoreefficient,
productive manner
• Overcomeprocrastinationquicklyandeasily
• Handlecriseseffectivelyandquickly
• Organizeyourworkspaceandworkflowtomakebetteruseof
time
• Delegatemoreefficiently
• Useritualstomakeyourliferunsmoother
• Planmeetingsmoreappropriatelyandeffectively
WHO SHOULD ATTEND?
Level 1
Entry or introductory level for those requiring a fundamental
understandingofthesubject.
Level 2
Internal auditors who are already practicing internal audit and have
abasicunderstandingofthesubject
Level 3
Supervisory/competent/senior internal auditors: those who already
have a sound, practical grasp of the fundamentals of internal audit-
ing and manage sta
TIME MANAGEMENT WORKSHOP TMW
DURATION: 2 DAYS CPD HOURS: 14
NEW
123
technical skills
exam preparation
public sector
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
half day seminars
Webinars are aimed at providing members with quick updates,
delivered via technology directly to your computer for your convenience.
technical skills
exam preparation
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
public sector
124
OBJECTIVES
Informative discussions on methods for assessing the ethical climate
and status of an organisation’s ethics and benchmarking against cur-
rent status and global trends.
CONTENT
Business Ethics vs Professional Ethics
• Whatmakesanorganizationethical?
• Whatcriteriashouldyouuseforassessment?
• Characteristicsofanethicalorganization:
o Values
o Leadership Effectiveness
o Stakeholder Balance
o Process Integrity
o Long-Term Perspective
• AssessingOrganizationalEthics
• TheCurrentStateofOrganizationalEthics
• GlobalTrends
WHO SHOULD ATTEND?
Level 1
Entry or introductory level for those requiring a fundamental
understandingofthesubject.
Level 2
Internal auditors who are already practicing internal audit and have
abasicunderstandingofthesubject
Level 3
Supervisory/competent/senior internal auditors: those who already
have a sound, practical grasp of the fundamentals of internal audit-
ing and manage sta
Level 4
For advanced internal auditors: Auditors with excellent understand-
ing of topics being presented, who are interested in exchanging
knowledge with instructors and other participants
ASSESSING ETHICS IN THE ORGANISATION WAEO
DURATION: 2 DAYS CPD HOURS: 16
technical skills
exam preparation
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
public sector
125
OBJECTIVES
The expanded scope of audit committee responsibilities is daunting.
More than ever, top management and boards of directors are being
held accountable for identifying, managing, and monitoring company
risks. Audit committees need to oversee accurate nancial reporting
and disclosure, and help to sustain regulatory compliance, strengthen
internal controls, and improve risk management. The increasing
stakeholder expectations, along with the desire to make better use of
organization monitoring and risk management, call for audit commit-
tees to marshal resources in the best ways possible. One resource at
which audit committees should be looking for help is internal audit.
CONTENT
• Responsibilityoftheauditcommittee
• TheAuditCommitteeChairman/ChiefInternalAuditor
Relationship
• SupportfortheInternalAuditor
• AuditCommitteeEducation
• Outsourcing
• TheImportanceofInternalAuditing
WHO SHOULD ATTEND?
• Internalauditorswhoarealreadypracticinginternalauditand
haveabasicunderstandingofthesubject
• Supervisory/competent/seniorinternalauditors:thosewho
already have a sound, practical grasp of the fundamentals of
internal auditing and manage staff
• Foradvancedinternalauditors:Auditorswithexcellent
understanding of topics being presented, who are interested in
exchanging knowledge with instructors and other participants
Level 2
Internal auditors who are already practicing internal audit and have
abasicunderstandingofthesubject
Level 3
Supervisory/competent/senior internal auditors: those who already
have a sound, practical grasp of the fundamentals of internal audit-
ing and manage sta
Level 4
For advanced internal auditors: Auditors with excellent understand-
ing of topics being presented, who are interested in exchanging
knowledge with instructors and other participants
BUILDING A RELATIONSHIP BETWEEN INTERNAL AUDIT AND THE AUDIT
COMMITTEE WBAC
DURATION: 2 HOURS CPD HOURS: 2
technical skills
exam preparation
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
public sector
126
CONTENT
The Companies Act, 71 of 2008
• ObjectiveoftheActandmainchangesfromtheCompaniesAct,
1973
• Reportingandgovernancerequirements
• Auditcommittees
• Categoriesofcompanies,impactonclosecorporationsand
incorporation requirements
• Directors’responsibility
• Directors’liability
• GovernancerequirementsoftheAct–includingaudit
committees and record keeping
• TheMemorandumofIncorporation,shareholdersmeetingsand
resolutions
• Sharesandthedistributionthereof,financialassistanceandloans
• Financialreporting,auditandrecklesstrading
The Public Finance Management Act
• Riskmanagement,internalcontrol,internalaudit,audit
committees, cash management, financial statements,
accountability,measurableobjectives,performancestandards,
norms and standards, materiality, ownership control, subsidiaries,
annual reports, public interest, financial misconduct, fruitless and
wasteful expenditure, GRAP & GAAP.
• Effectiveness,efficiency,economy.Measuresofefficiency,
indicators of effectiveness.
• ThelatestTreasuryRegulationsandthelatestdevelopmentsin
this regard.
• Intentionsofthelegislatures,latestamendments(ifapplicable)to
the PFMA and proactive measures to be taken to give momentum
to the implementation of the Act.
WHO SHOULD ATTEND?
Level 2
Internal auditors who are already practicing internal audit and have
abasicunderstandingofthesubject
Level 3
Supervisory/competent/senior internal auditors: those who already
have a sound, practical grasp of the fundamentals of internal audit-
ing and manage sta
Level 4
For advanced internal auditors: Auditors with excellent understand-
ing of topics being presented, who are interested in exchanging
knowledge with instructors and other participants
COMPANY LAW, PFMA AND OTHER ACTS WCLA
DURATION: 2 HOURS CPD HOURS: 2
technical skills
exam preparation
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
public sector
127
OBJECTIVES
The actions of individuals, companies and nations as a whole are all
generating carbon emissions, which are unequivocally linked to the
climate change crisis the planet is facing. The rst step to taking ef-
fective action is to reduce your carbon footprint. Internal auditors can
assist their organisations in monitoring their carbon footprint through
eective audit procedures and value adding recommendations.
CONTENT
• Whatiscarbonfootprint?
• Howisyourorganisationaffected?
• Whatisacarbonaudit?
• Partofcorporatesocialresponsibility
• Reportingoncarbonfootprint
• Thegreen“7-P’s”
• Whataretheorganisationsoptions?
WHO SHOULD ATTEND?
Level 2
Internal auditors who are already practicing internal audit and have
abasicunderstandingofthesubject
Level 3
Supervisory/competent/senior internal auditors: those who already
have a sound, practical grasp of the fundamentals of internal audit-
ing and manage sta
Level 4
For advanced internal auditors: Auditors with excellent understand-
ing of topics being presented, who are interested in exchanging
knowledge with instructors and other participants
DO WE UNDERSTAND CARBON FOOTPRINT?WCAF
DURATION: 2 HOURS CPD HOURS: 2
technical skills
exam preparation
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
public sector
128
OBJECTIVES
Acomplianceauditisacomprehensivereviewofanorganization's
adherence to regulatory guidelines. This course indicates the specic
role internal auditors should adopt in this regard.
CONTENT
• Integratedcomplianceandinternalaudits
• Coordinatinginternalaudit,compliancefunctions
• Auditprocedures
• Auditprogrammes
WHO SHOULD ATTEND?
Level 2
Internal auditors who are already practicing internal audit and have
abasicunderstandingofthesubject
Level 3
Supervisory/competent/senior internal auditors: those who already
have a sound, practical grasp of the fundamentals of internal audit-
ing and manage sta
Level 4
For advanced internal auditors: Auditors with excellent understand-
ing of topics being presented, who are interested in exchanging
knowledge with instructors and other participants
HOW TO AUDIT COMPLIANCE WHAC
DURATION: 2 HOURS CPD HOURS: 2
technical skills
exam preparation
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
public sector
129
OBJECTIVES
Customer service audit is collection and examination of records and
customer data. Verication of accounts and nancial data is done to
check any errors and corrections. Customer service audit comprises of
many methodologies which help in improved employee performance
and overall development of the organization. Customer service audit
is benecial for the management of value-added service to custom-
ers. Such constant checks are necessary in order to keep a close eye on
customer satisfaction and responses.
CONTENT
Customer service audit encompasses variety of methodologies like
customer feedback, customer questionnaires, customer information
records, communication with customers and their records, mystery
shopper'srecords,andthecustomerservicemeasurement.Theseall
methods when applied simultaneously with proper scrutinizing tools,
gives you the optimum customer service audit. Such a productive
service audit is very crucial for future strategy and current trends and
quality service.
Customerserviceauditispartofthecompany'soverallperformance
auditandisvitalcomponentincompany'spolicies.
WHO SHOULD ATTEND?
Level 2
Internal auditors who are already practicing internal audit and have
abasicunderstandingofthesubject
Level 3
Supervisory/competent/senior internal auditors: those who already
have a sound, practical grasp of the fundamentals of internal audit-
ing and manage sta
Level 4
For advanced internal auditors: Auditors with excellent understand-
ing of topics being presented, who are interested in exchanging
knowledge with instructors and other participants
HOW TO AUDIT CUSTOMER SERVICE WACS
DURATION: 2 HOURS CPD HOURS: 2
technical skills
exam preparation
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
public sector
130
INTERNAL AUDIT AND WHISTLE BLOWING WIWB
OBJECTIVES
Most organizations have whistle blowing processes and opportunities
as part of their fraud prevention and detection strategies. Internal
Auditors should be familiar with their organisations’ whistle blowing
processes to be able to understand their role in the process as well as
audit the eectiveness and eciency of these processes.
CONTENT
• Whistleblowingconcepts
• Relevantlegislation
• Theroleofinternalaudit
• Typicalwhistleblowingprocedures
• TheIIA’spositionpaperonwhistleblowing
WHO SHOULD ATTEND?
Level 2
Internal auditors who are already practicing internal audit and have
abasicunderstandingofthesubject
Level 3
Supervisory/competent/senior internal auditors: those who already
have a sound, practical grasp of the fundamentals of internal audit-
ing and manage sta
Level 4
For advanced internal auditors: Auditors with excellent understand-
ing of topics being presented, who are interested in exchanging
knowledge with instructors and other participants
DURATION: 2 HOURS CPD HOURS: 2
technical skills
exam preparation
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
public sector
131
OBJECTIVES
In November 2009, the International Organization of Standardization
(ISO) released the rst International Risk Management Standard titled
ISO 31000:2009 Risk Management – Principles and Guidelines. The
standard aims to provide organizations with guidance and a common
platform for managing dierent types of risks irrespective of the
organizations size, complexity or activities. This webinar provides
information to the internal auditor on the content of the standard and
the role the internal auditor plays.
CONTENT
The webinar will cover the following:
• Guideforprinciplesandimplementationofriskmanagement
• KeycomponentsofISO31000
• RiskRegister
• Accountability
• RiskManagementprocess
• RiskManagementFramework
• IntegratedRiskManagement
• Terminology
WHO SHOULD ATTEND?
Level 2
Internal auditors who are already practicing internal audit and have
abasicunderstandingofthesubject
Level 3
Supervisory/competent/senior internal auditors: those who already
have a sound, practical grasp of the fundamentals of internal audit-
ing and manage sta
Level 4
For advanced internal auditors: Auditors with excellent understand-
ing of topics being presented, who are interested in exchanging
knowledge with instructors and other participants
ISO 31000 AND ISO 31010 RISK MANAGEMENT WISO
DURATION: 2 HOURS CPD HOURS: 2
technical skills
exam preparation
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
public sector
132
CONTENT
• Definitions
• Riskassessmentmethodology
• Componentsofariskmodel
• KeyVariablesforRiskAssessmentMeasurementEvaluation
WHO SHOULD ATTEND?
Level 2
Internal auditors who are already practicing internal audit and have
abasicunderstandingofthesubject
Level 3
Supervisory/competent/senior internal auditors: those who already
have a sound, practical grasp of the fundamentals of internal audit-
ing and manage sta
Level 4
For advanced internal auditors: Auditors with excellent understand-
ing of topics being presented, who are interested in exchanging
knowledge with instructors and other participants
UNDERSTANDING RISK METHODOLOGY WURM
DURATION: 2 HOURS CPD HOURS: 2
133
technical skills
exam preparation
public sector
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
half day seminars
technical skills
exam preparation
topical issues
behavioural skills
information skills
leadership and strategy
half day seminars
public sector
134
OBJECTIVE
• Recognizestructuralandoperationaldefectsthatmake
companies susceptible to internal fraud.
• Learnpersonnelpracticesthatmayincreasethelikelihoodof
fraud committed by employees.
• Identifysomeofthemostcommonredflagsoffraudas
they relate to a company’s accounting system and financial
performance.
SEMINAR CONTENT
• WhatisaRedFlag?
• WhyareRedFlagsimportant?
• GeneralRedFlags
• Structuralredflags
• ManagementRedFlags
• Personnelredflags
• Operationalredflags
• Accountingsystemredflags
• Financialperformanceredflags
• Professionalserviceredflags
• RedFlagsinorganisationalProcesses
o Accounts Receivable
o Payroll
o Purchasing/Inventory
WHO SHOULD ATTEND?
Level 3
Supervisory/competent/senior internal auditors: those who already
have a sound, practical grasp of the fundamentals of internal audit-
ing and manage sta
Level 4
For advanced internal auditors: Auditors with excellent understand-
ing of topics being presented, who are interested in exchanging
knowledge with instructors and other participants
FRAUD INDICATORS, RED FLAGS AND PREVENTION FIRF
DURATION: CPD HOURS:
HALF DAY
technical skills
exam preparation
topical issues
behavioural skills
information skills
leadership and strategy
half day seminars
public sector
135
OBJECTIVE
Standards for Internal Audit prociency requires of the Internal Auditor
to have sucient knowledge of key information technology risks and
controls and available technology-based audit techniques to perform
their assigned work. KING III places greater emphasis on IT Governance
and there is growing need for Internal Audit to provide the necessary
assurance on IT Governance.
SEMINAR CONTENT
• Governance,riskmanagementandcompliance
• Differenttypesofgovernance:
o Corporate governance
o Projectgovernance
o Information technology governance
o Environmental governance
o Economic and financial governance
• Corporategovernanceofinformationtechnology
o Responsibility
o Strategy
o Acquisition
o Performance
o Conformance
o Human Behaviour
• MeetingStakeholderneeds
• Coveringtheenterpriseend-to-end
• Applyingasingleintegratedframework
• Enablingaholisticapproach
• Separatinggovernancefrommanagement
WHO SHOULD ATTEND?
Level 2
Internal auditors who are already practicing internal audit and have
abasicunderstandingofthesubject
Level 3
Supervisory/competent/senior internal auditors: those who already
have a sound, practical grasp of the fundamentals of internal audit-
ing and manage sta
Level 4
For advanced internal auditors: Auditors with excellent understand-
ing of topics being presented, who are interested in exchanging
knowledge with instructors and other participants
COBIT5  IT GOVERNANCE FOR INTERNAL AUDITORS COBIT5
DURATION: HALF DAY CPD HOURS: 4
technical skills
exam preparation
topical issues
behavioural skills
information skills
leadership and strategy
half day seminars
public sector
136
OBJECTIVE
Non-nancial auditing (including environmental auditing, quality
auditing and Safety, Health and Environmental auditing) could be
viewed as a methodical examination (including tests, checks, and
conrmation) of procedures and practices with the view of verifying
whether they comply with internal policies, accepted practices and
legal requirements. This half day course assists internal auditors in
understanding the concept of environmental auditing and the role they
should play.
SEMINAR CONTENT
• Whatisenvironmentalauditing?
• Differenttypesofenvironmentalaudits
• EmergenceofSustainabilityAuditingandCorporateSocial
Responsibility
• Roles,ResponsibilitiesandActivitieswithinEnvironmental
Auditing
o Lead Auditor
o Auditor
o Technical expert
o Audit team
o Client
o Auditee
• Auditorcompetencyandcertification
• Simplifiedmodelforplanninganaudit
• Typicalenvironmentalauditreports
WHO SHOULD ATTEND?
Level 3
Supervisory/competent/senior internal auditors: those who already
have a sound, practical grasp of the fundamentals of internal audit-
ing and manage sta
Level 4
For advanced internal auditors: Auditors with excellent understand-
ing of topics being presented, who are interested in exchanging
knowledge with instructors and other participants
ENVIRONMENTAL INDICATORS FOR NONENVIRONMENTAL AUDITORS
EINA
DURATION: HALF DAY CPD HOURS: 4
technical skills
exam preparation
topical issues
behavioural skills
information skills
leadership and strategy
half day seminars
public sector
137
OBJECTIVE
• InternationalProfessionalPracticesFramework
• Governance&InternalAuditsrole
• RiskManagementandControlFramework
• RiskManagement–RoleofInternalAudit
• AuditingRiskManagement
• RiskBasedAuditing
• Assurance
• Consulting
• RelationshipofConsultingandAssurance
• KeyPerformanceStandardsforEngagements
• Whatisenvironmentalauditing?
WHO SHOULD ATTEND?
Level 2
Internal auditors who are already practicing internal audit and have
abasicunderstandingofthesubject
Level 3
Supervisory/competent/senior internal auditors: those who already
have a sound, practical grasp of the fundamentals of internal audit-
ing and manage sta
Level 4
For advanced internal auditors: Auditors with excellent understand-
ing of topics being presented, who are interested in exchanging
knowledge with instructors and other participants
ROLE OF INTERNAL AUDIT AS A CONSULTANT  MANAGING
EXPECTATIONS RIAC
DURATION: HALF DAY CPD HOURS: 4
technical skills
exam preparation
topical issues
behavioural skills
information skills
leadership and strategy
half day seminars
public sector
138
OBJECTIVE
Internal Auditors should be familiar with the new Companies Act
and the eect it may have on the amount and type of assurance and
consulting work required form them.
CONTENT
The Companies Act, 71 of 2008
• ObjectiveoftheActandmainchangesfromtheCompaniesAct,
1973
• Reportingandgovernancerequirements
• Auditcommittees
• Categoriesofcompanies,impactonclosecorporationsand
incorporation requirements
• Directors’responsibility
• Directors’liability
• GovernancerequirementsoftheAct–includingaudit
committees and record keeping
• TheMemorandumofIncorporation,shareholdersmeetingsand
resolutions
• Sharesandthedistributionthereof,financialassistanceandloans
• Financialreporting,auditandrecklesstrading
WHO SHOULD ATTEND?
Level 2
Internal auditors who are already practicing internal audit and have
abasicunderstandingofthesubject
Level 3
Supervisory/competent/senior internal auditors: those who already
have a sound, practical grasp of the fundamentals of internal audit-
ing and manage sta
Level 4
For advanced internal auditors: Auditors with excellent understand-
ing of topics being presented, who are interested in exchanging
knowledge with instructors and other participants
THE EFFECT OF THE NEW COMPANIES ACT ON INTERNAL AUDIT ENCA
DURATION: HALF DAY CPD HOURS: 4
139
Progress Through Sharing
technical skills
exam preparation
public sector
topical issues
behavioural skills
information skills
leadership and strategy
Webinars
half day seminars
More information about our CPD Program of the IIA SA is available on:
Website: www.iiasa.org.za. Alternatively you can contact us on: Telephone: 011 450 1040 or E-mail: customerservices@iiasa.org.za

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