NOTE: This course was formerly known as Developing Audit Observations. As a significant amount of time is committed to an internal audit engagement, a clear and actionable audit finding is critical to communicate issues noted during the engagement. Audit findings provide management, the board, and stakeholders with adequate detail and an objective summary of an organization's operations, risks, and controls, as well as a thorough summary of the audit work performed. Audit findings are the means by which internal audit communicates audit results. But what does it take to develop an actionable audit finding, and what signifies an audit finding as actionable?
DESIGNED FOR
Internal auditors seeking professional development
BENEFITS
This highly interactive course provides internal auditors with timely insights into how to utilize critical-thinking techniques to make audit findings actionable. This course is not focused on the act of audit report writing, but rather on the foundational component of audit reporting - an effective audit finding. This course reviews the common writing mistakes that impact an internal auditor's ability to effectively communicate audit findings. During this course, participants will practice writing audit findings, as well as review audit findings for peers.
HIGHLIGHTS
Date(s) and Time: Dec 3, 5 from 11:00 AM - 2:30 PM ET
Course Objectives
- Explore the importance of critical thinking when developing audit findings.
- Identify good writing strategies.
- Utilize good writing strategies to improve writing quality.
- Practice how to develop audit findings that are accurate, objective, clear, concise, constructive, complete, timely, and actionable.
- Develop audit findings that articulate the connection between the evaluation criteria and the condition, and explain how the findings can impact the ability of the activity under review to meet organizational objectives.
- Explain the importance of conducting team vetting of audit findings.
COURSE LEVEL
Basic
PREREQUISITES
None
ADVANCE PREPARATION
None