Effective Internal Audit Fieldwork, Working Papers and Reporting

Course overview

Good audit plans can still produce weak results if fieldwork is poorly executed. Inadequate sampling, thin working papers and vague findings undermine the credibility of internal audit. This internal audit fieldwork training focuses on the practical skills auditors use every day to gather sound evidence and turn it into convincing reports.

Participants learn to understand processes through walkthroughs and flowcharts, identify key controls, and design tests of control and substantive tests. They practise sampling methods, data analytics for full-population testing, interviewing and observation, and documenting work in clear, reviewable working papers. The second half concentrates on evaluating results, developing findings with condition, criteria, cause and effect, and writing reports that managers act on. The course also covers the auditor's role in recognising fraud indicators during fieldwork. Exercises use realistic processes such as procurement, payroll, revenue collection and inventory.

Participants leave able to carry out audit fieldwork efficiently and to report findings that are well evidenced and clearly written.

What you will be able to do

• Document processes using walkthroughs and flowcharts
• Identify key controls and design suitable audit tests
• Apply statistical and non-statistical sampling
• Use data analytics to test full populations
• Prepare clear, complete and reviewable working papers
• Develop findings using condition, criteria, cause and effect
• Write concise audit reports that prompt action

Who should attend

For internal auditors in their first years of practice and for experienced auditors who want to sharpen their fieldwork and reporting.

• Internal auditors
• Audit assistants and associates
• Public sector auditors
• Compliance officers
• Quality assurance officers
• Accountants moving into audit

Course outline

Fees are per participant in US dollars and cover tuition, course materials and your certificate. Travel and accommodation are not included.