Excellent Techniques in Auditing the Finance, Treasury and Accounting Functions

Course Overview

By the end of the course the participant should be able to:
• The scope and the function of Internal Audit
• Internal Audit Activities and Standards
• Various Types of Internal Auditing Assignments
• Operational, compliance and financial internal audit
• Internal audit fieldwork guidelines and techniques
• Risk identification, controls identification and controls testing in Internal Audit
• Internal audit test tools
• Most Effective sampling techniques in an internal audit assignment in terms of sample size or sample selection
• Fraud and Internal auditor’s responsibility once fraud has been detected.

Training Format:In-class, Virtual, In-house

Location:Lagos, Accra, Nairobi, Kigali

Language:English, French

Nigeria Price:
₦330000

Int'l., (Nigeria) Price:
$1000

Ghana Price:
$4000

Kenya Price:
$5500

Rwanda Price:
$6000

Nigeria Price:₦330000

Int'l., (Nigeria) Price:
$1000

Ghana Price:
$4000

Kenya Price:
$4000

Rwanda Price:
$4000

Nigeria Price: ₦330000

Int'l., (Nigeria) Price:
$1000

Ghana Price: $4000

Kenya Price: $4000

Rwanda Price: $4000

Risk and internal audit overview
• Definition of risk and Types of risk in an organization
• Functions of management: planning, organizing, implementing and controlling
• Defining internal audit
• Internal audit as a function of corporate governance
• Distinguishing internal from external auditing
• Scope of internal auditing: the internal audit charter
• Staffing the internal audit function
• Role of an audit committee.

Internal audit standards
• Attribute standards
• Performance standards.

Types of internal auditing
• Performance and Operational auditing
• Financial auditing: accounting cycles audited by the internal audit function
• Compliance auditing.

Internal audit implementation: fieldwork guidelines
• Information gathered by internal auditors
• 4 qualities of information
• Sources and nature of information
• Assessing the degree of persuasiveness
• Types of engagement procedures
• Internal audit test tools
• Observing, interviewing and examining records
• Internal audit working papers
• Best practices for managing working papers
• Retention policies
• Communicating fieldwork results and recommendations
• Legal considerations for communicating results
• Attributes of an observation or recommendation
• Disseminating results and exit meetings.

FOR WHOM
Career internal auditors who are willing to enhance their professional knowledge and understanding.

1ST BATCH: Tuesday, February 17, 2026 — Friday, February 20, 2026.

2ND BATCH: Tuesday, June 9, 2026 — Friday, June 12, 2026.

3RD BATCH: Tuesday, October 6, 2026 — Friday, October 9, 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.

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