Certificate in Audit Skills

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The Programme

The aim of the Certificate in Audit Skills (CAS) is to develop the skills and knowledge of public sector internal auditors in order to carry out effective audits and make a greater contribution to the governance of their organisations.  The Certificate is an issues-based course focused on skills enhancement to meet the ever-changing needs of the auditor in delivering an added value and quality service. The programme examines in detail, and in a very practical manner, the key areas of the work of an internal auditor.

A key feature of this programme is that the students take part in a case study that has been designed to simulate the audit process and issues an internal auditor faces when carrying out an audit.

Who is this for?

The course programme has been designed for internal auditors who have some basic knowledge and practical experience of internal audit.  The course may not be suitable for staff who are new to the function.  It may be beneficial for such staff attend the Institute's Introduction to Internal Audit course and then consider undertaking the Certificate in Audit Skills when they have acquired experience of undertaking audits.

Learning Outcomes

At the end of the course participants should:

• have a better understanding of audit principles and procedures
• gain a greater appreciation of the role of the Internal Auditor
• be able to carry out audits in a more efficient and effective manner

Course Content

The Certificate in Audit Skills programme covers, in detail, the following topics:

Module One

• Context of Internal Audit
• GDPR and Data Protection
• Audit Standards and Gap Analysis
• External QUality Assessment (EQA)
• Strategic Audit Management and Planning

Module Two

• Audit Approach and Techniques, Audit Fieldwork & Evidence
• Value for Money
• Fraud 
• Interpersonal Skills

Module Three

• Audit Reporting
• Introduction to Artificial Intelligence (AI)
• Audit of European Union Funding
• Internal Audit and Audit Committees

Module Four

• Case Study

Assessment

In order to be awarded the Certificate in Audit Skills each participant must demonstrate:

• Satisfactory attendance record on the programme
• Satisfactory completion of three prescribed course assignments
• Satisfactory participation in the Case Study
• Maintenance of a Portfolio of Evidence which demonstrates the application of learning in the workplace

Course Leader

This course is delivered by a multi-disciplinary team comprised of IPA specialists and external experts in the field of Internal Audit. This course will include contributions from experienced Public Sector Internal Auditors.