Audit & Quality
Specialized Internal Auditing
This five-day programme equips auditors to move beyond general assurance into the areas where risk is concentrated, covering performance and value-for-money auditing, operational and process auditing, procurement, contract and financial auditing, IT, information security and fraud auditing, and specialist reporting and follow-up. Participants develop skills in performance audit design, operational process review, contract and IT control assessment, and fraud detection.
Introduction
Specialized Internal Auditing Training Course equips auditors to move beyond general assurance into the areas where risk is concentrated. Participants work through performance and value-for-money auditing, operational and process auditing, procurement and contract auditing, IT and information security auditing, fraud and investigation auditing, and audit report practice for specialist engagements as one connected toolkit. The programme links each specialist area's risks and controls with the audit procedures that test them properly. As a result, learners gain a practical method for auditing specialised areas. Furthermore, the course strengthens technical depth, evidence judgement, and specialist reporting.
Specialized Internal Auditing Course Objectives
- Explain specialised audit areas and when each applies.
- Apply performance audit logic: economy, efficiency, effectiveness.
- Apply operational and process audit techniques and workflow review.
- Apply procurement and contract audit procedures and controls.
- Apply IT general controls and cybersecurity audit basics.
- Apply fraud indicators, red flags, and investigation procedures.
- Apply data analytics and CAATs to specialist audit work.
- Apply specialist evidence standards and sampling approaches.
- Apply risk-focused findings and specialist reporting formats.
- Apply follow-up and specialist recommendation tracking.
Course Methodology
- Interactive sessions built on specialist audit cases across sectors.
- Workshops on performance audit design, contract controls, and IT controls.
- Group exercises on fraud red flags, process review, and data analysis.
- Hands-on practice with audit programmes, control matrices, and analytics queries.
- Simulation of a specialist engagement from scoping to reporting.
- Facilitator coaching and peer review on personal specialist audit plans.
Who Should Take This Course
- Internal auditors moving into specialised disciplines.
- Performance and operational audit staff.
- Procurement and contract audit reviewers.
- IT and information security auditors.
- Fraud examiners and investigation specialists.
- Audit managers assigning specialist engagements.
Specialized Internal Auditing Course Outlines
Performance and Value-for-Money Auditing
- • Performance audit purpose: economy, efficiency, effectiveness.
- • Applying INTOSAI ISSAI performance audit principles.
- • Defining audit questions and measurement criteria.
- • Selecting performance indicators and comparators.
- • Cost-efficiency and benchmarking analysis.
- • Performance audit evidence and conclusion logic.
- • Case discussion: a performance audit that reached the wrong conclusion.
Operational and Process Auditing
- • Operational audit scope and process focus.
- • Process mapping, walkthroughs, and workflow review.
- • Productivity, capacity, and bottleneck analysis.
- • Quality and service delivery indicators.
- • Control design assessment in operational processes.
- • System-based versus transaction-based review.
- • Exercise: auditing a core operational process.
Procurement, Contract, and Financial Auditing
- • Procurement cycle and control points.
- • Tender, evaluation, and award process review.
- • Contract terms, variations, and payment validation.
- • Supplier performance and delivery verification.
- • Financial audit basics: reconciliation and cut-off testing.
- • Cost recovery and overpayment review.
- • Workshop: auditing a procurement and contract process.
IT, Information Security, and Fraud Auditing
- • IT general controls and application controls.
- • Access management, change control, and IT operations review.
- • Cybersecurity basics, incident response, and data privacy.
- • Fraud triangle, red flags, and fraud risk assessment.
- • Investigation procedures, interviews, and evidence handling.
- • Data analytics and CAATs for specialist detection.
- • Simulation: investigating a suspected fraud scenario.
Specialist Reporting, Judgement, and Follow-Up
- • Judgement frameworks across specialist audit areas.
- • Specialist evidence standards and documentation.
- • Writing specialist findings and recommendations.
- • Matching report format to specialist audience.
- • Agreeing actions, owners, and timelines.
- • Follow-up, recurrence prevention, and lesson learning.
- • Capstone: presenting a complete specialist audit engagement.
Conclusion
By successfully completing Specialized Internal Auditing, participants will gain a practical command of performance and value-for-money auditing, operational and process auditing, procurement, contract and financial auditing, IT, information security and fraud auditing, specialist evidence and judgement, and specialist reporting and follow-up. They will acquire skills in performance audit design, operational process review, contract and IT control assessment, and fraud detection with specialist reporting that deliver credible assurance in complex areas. Gentex Training Center designs the programme to help auditors work across specialised disciplines with confidence.
FAQs for the Specialized Internal Auditing course
— What is the "Specialized Internal Auditing" course about?
It equips auditors to move beyond general assurance into the areas where risk is concentrated. The course spans performance and value-for-money auditing, operational and process auditing, procurement, contract and financial auditing, IT, information security and fraud auditing, and specialist reporting and follow-up.
— What are the key benefits of the "Specialized Internal Auditing" course?
You gain a practical method for auditing specialised areas that links each area's risks and controls with the audit procedures that test them properly. The course improves performance audit design and operational process review, strengthens procurement and IT control testing, sharpens fraud detection and evidence handling, and gives you specialist reporting and follow-up practice that delivers credible assurance in complex areas.
— What skills will I gain from the "Specialized Internal Auditing" course?
You will develop four core skills: performance and value-for-money audit design, operational and process audit technique, procurement, contract, IT and information security control assessment, and fraud detection with specialist evidence and reporting practice.
— What tools, methods, or standards are covered in the "Specialized Internal Auditing" course?
The course covers performance audit purpose across economy, efficiency and effectiveness, INTOSAI ISSAI performance audit principles, audit question definition and measurement criteria, performance indicators and comparators, cost-efficiency and benchmarking analysis, performance audit evidence and conclusion logic, operational audit scope and process focus, process mapping, walkthroughs and workflow review, productivity, capacity and bottleneck analysis, quality and service delivery indicators, control design assessment in operational processes, system-based versus transaction-based review, the procurement cycle and control points, tender, evaluation and award process review, contract terms, variations and payment validation, supplier performance and delivery verification, financial audit basics of reconciliation and cut-off testing, cost recovery and overpayment review, IT general controls and application controls, access management, change control and IT operations review, cybersecurity basics, incident response and data privacy, the fraud triangle, red flags and fraud risk assessment, investigation procedures, interviews and evidence handling, data analytics and CAATs for specialist detection, judgement frameworks across specialist audit areas, specialist evidence standards and documentation, writing specialist findings and recommendations, matching report format to specialist audience, agreeing actions, owners and timelines, and follow-up, recurrence prevention and lesson learning.
— How is the "Specialized Internal Auditing" course applied in real-world practice?
Participants apply it to real work such as auditing a core operational process, auditing a procurement and contract process, testing IT general controls and access management, investigating a suspected fraud scenario, running analytics queries to detect anomalies, writing specialist findings for a technical audience, and following up recommendations to closure. The same methods support performance audit reporting and recurrence prevention.
Scheduling in Progress | Training Arranged Around Your Needs
Our team can coordinate this program based on available dates and locations. Contact us to explore training options that best fit your needs.
Introduction
Specialized Internal Auditing Training Course equips auditors to move beyond general assurance into the areas where risk is concentrated. Participants work through performance and value-for-money auditing, operational and process auditing, procurement and contract auditing, IT and information security auditing, fraud and investigation auditing, and audit report practice for specialist engagements as one connected toolkit. The programme links each specialist area's risks and controls with the audit procedures that test them properly. As a result, learners gain a practical method for auditing specialised areas. Furthermore, the course strengthens technical depth, evidence judgement, and specialist reporting.
Specialized Internal Auditing Course Objectives
- Explain specialised audit areas and when each applies.
- Apply performance audit logic: economy, efficiency, effectiveness.
- Apply operational and process audit techniques and workflow review.
- Apply procurement and contract audit procedures and controls.
- Apply IT general controls and cybersecurity audit basics.
- Apply fraud indicators, red flags, and investigation procedures.
- Apply data analytics and CAATs to specialist audit work.
- Apply specialist evidence standards and sampling approaches.
- Apply risk-focused findings and specialist reporting formats.
- Apply follow-up and specialist recommendation tracking.
Course Methodology
- Interactive sessions built on specialist audit cases across sectors.
- Workshops on performance audit design, contract controls, and IT controls.
- Group exercises on fraud red flags, process review, and data analysis.
- Hands-on practice with audit programmes, control matrices, and analytics queries.
- Simulation of a specialist engagement from scoping to reporting.
- Facilitator coaching and peer review on personal specialist audit plans.
Who Should Take This Course
- Internal auditors moving into specialised disciplines.
- Performance and operational audit staff.
- Procurement and contract audit reviewers.
- IT and information security auditors.
- Fraud examiners and investigation specialists.
- Audit managers assigning specialist engagements.
Specialized Internal Auditing Course Outlines
Performance and Value-for-Money Auditing
- • Performance audit purpose: economy, efficiency, effectiveness.
- • Applying INTOSAI ISSAI performance audit principles.
- • Defining audit questions and measurement criteria.
- • Selecting performance indicators and comparators.
- • Cost-efficiency and benchmarking analysis.
- • Performance audit evidence and conclusion logic.
- • Case discussion: a performance audit that reached the wrong conclusion.
Operational and Process Auditing
- • Operational audit scope and process focus.
- • Process mapping, walkthroughs, and workflow review.
- • Productivity, capacity, and bottleneck analysis.
- • Quality and service delivery indicators.
- • Control design assessment in operational processes.
- • System-based versus transaction-based review.
- • Exercise: auditing a core operational process.
Procurement, Contract, and Financial Auditing
- • Procurement cycle and control points.
- • Tender, evaluation, and award process review.
- • Contract terms, variations, and payment validation.
- • Supplier performance and delivery verification.
- • Financial audit basics: reconciliation and cut-off testing.
- • Cost recovery and overpayment review.
- • Workshop: auditing a procurement and contract process.
IT, Information Security, and Fraud Auditing
- • IT general controls and application controls.
- • Access management, change control, and IT operations review.
- • Cybersecurity basics, incident response, and data privacy.
- • Fraud triangle, red flags, and fraud risk assessment.
- • Investigation procedures, interviews, and evidence handling.
- • Data analytics and CAATs for specialist detection.
- • Simulation: investigating a suspected fraud scenario.
Specialist Reporting, Judgement, and Follow-Up
- • Judgement frameworks across specialist audit areas.
- • Specialist evidence standards and documentation.
- • Writing specialist findings and recommendations.
- • Matching report format to specialist audience.
- • Agreeing actions, owners, and timelines.
- • Follow-up, recurrence prevention, and lesson learning.
- • Capstone: presenting a complete specialist audit engagement.
Conclusion
By successfully completing Specialized Internal Auditing, participants will gain a practical command of performance and value-for-money auditing, operational and process auditing, procurement, contract and financial auditing, IT, information security and fraud auditing, specialist evidence and judgement, and specialist reporting and follow-up. They will acquire skills in performance audit design, operational process review, contract and IT control assessment, and fraud detection with specialist reporting that deliver credible assurance in complex areas. Gentex Training Center designs the programme to help auditors work across specialised disciplines with confidence.
FAQs for the Specialized Internal Auditing course
— What is the "Specialized Internal Auditing" course about?
It equips auditors to move beyond general assurance into the areas where risk is concentrated. The course spans performance and value-for-money auditing, operational and process auditing, procurement, contract and financial auditing, IT, information security and fraud auditing, and specialist reporting and follow-up.
— What are the key benefits of the "Specialized Internal Auditing" course?
You gain a practical method for auditing specialised areas that links each area's risks and controls with the audit procedures that test them properly. The course improves performance audit design and operational process review, strengthens procurement and IT control testing, sharpens fraud detection and evidence handling, and gives you specialist reporting and follow-up practice that delivers credible assurance in complex areas.
— What skills will I gain from the "Specialized Internal Auditing" course?
You will develop four core skills: performance and value-for-money audit design, operational and process audit technique, procurement, contract, IT and information security control assessment, and fraud detection with specialist evidence and reporting practice.
— What tools, methods, or standards are covered in the "Specialized Internal Auditing" course?
The course covers performance audit purpose across economy, efficiency and effectiveness, INTOSAI ISSAI performance audit principles, audit question definition and measurement criteria, performance indicators and comparators, cost-efficiency and benchmarking analysis, performance audit evidence and conclusion logic, operational audit scope and process focus, process mapping, walkthroughs and workflow review, productivity, capacity and bottleneck analysis, quality and service delivery indicators, control design assessment in operational processes, system-based versus transaction-based review, the procurement cycle and control points, tender, evaluation and award process review, contract terms, variations and payment validation, supplier performance and delivery verification, financial audit basics of reconciliation and cut-off testing, cost recovery and overpayment review, IT general controls and application controls, access management, change control and IT operations review, cybersecurity basics, incident response and data privacy, the fraud triangle, red flags and fraud risk assessment, investigation procedures, interviews and evidence handling, data analytics and CAATs for specialist detection, judgement frameworks across specialist audit areas, specialist evidence standards and documentation, writing specialist findings and recommendations, matching report format to specialist audience, agreeing actions, owners and timelines, and follow-up, recurrence prevention and lesson learning.
— How is the "Specialized Internal Auditing" course applied in real-world practice?
Participants apply it to real work such as auditing a core operational process, auditing a procurement and contract process, testing IT general controls and access management, investigating a suspected fraud scenario, running analytics queries to detect anomalies, writing specialist findings for a technical audience, and following up recommendations to closure. The same methods support performance audit reporting and recurrence prevention.
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