Focus and Features
The purpose of the preliminary survey is to obtain background information and establish sufficient understanding of an auditable unit or area as a basis for the risk and control matrix, which will point internal auditors to the appropriate audit objective(s).
Objectives: At the end of 2 days of 4 hours per session, participants will learn to:
- Perform and document a preliminary survey
- Develop and assess a Risk and Control Matrix (RCM) and
- Develop relevant audit objectives from the RCM
What You Will Learn
Introduction: Overview of Engagement Planning
- Mandatory Guidance
- Process & Outputs
Performing the Preliminary Survey
- Mandatory Guidance
- Overview
- The Preliminary Survey Process
- Planning Considerations
- Exercises & Case
Risk and Control Matrix (RCM)
- Mandatory Guidance
- Overview and Purpose
- RCM Approach and Tools
- Exercises & Case
Audit Objectives
- Mandatory Guidance
- Determining Audit Objectives
- Types of Audit Objectives
- Exercises & Case
