Developing Effective Continuous Audits: Master Class

Overview of Data Analytics
• What is data analytics?
• CAATs vs. continuous auditing vs. continuous monitoring
• Why data analytics
• Data analytics uses in internal audit, in business
• Automation
• Implementation process overview

Variables
• Overview
• System-generated vs. user-created
• Leveraging variables for continuous auditing

Case Study | Planning
• Understanding the sample testing procedures
• Conducting a data discovery interview
• Brainstorming new tests
• Documenting clear objectives

Case Study | Preparation
• Data access and validation
• Identifying data integrity issues
• Determining critical fields to meet objectives
• Control totals vs. reconciliation

Case Study | Testing
• Reviewing data for additional tests
• Preforming tests

Case Study | Review
• Compare before analytics vs. after analytics
• Documentation standards
• Creating continuous monitoring vs. auditing
• Future considerations

FOR WHOM
Internal, financial, operational, and risk management and staff with analytics experience

1ST BATCH: Tuesday, February 10, 2026 — Friday, February 13, 2026.

2ND BATCH: Tuesday, June 2, 2026 — Friday, June 5, 2026.

3RD BATCH: Monday, September 28, 2026 — Wednesday, September 30, 2026.

The training methodology integrates lectures, interactive discussions, collaborative group exercises, and
illustrative examples. Participants will acquire a blend of theoretical insights and hands-on practical
experience, emphasizing the application of learned techniques. This approach ensures that attendees return
to their professional environments equipped with both the competence and self-assurance to effectively
implement the acquired skills in their responsibilities.