COURSE OBJECTIVES: The course aims to help auditors develop appropriate testing strategies by understanding the practice and implications of several important testing techniques.
BACKGROUND: Testing is one of the most important aspects of audit work, but is one which is least covered by clear instruction to those charged with doing it. Time limitations are often a debated issue in the context of frequent criticisms of testing intensity and outcomes by audit management and auditors alike. This course will assit participants in developing their own testing strategies.
COURSE CONTENT
- Time v intensity
- Compliance and substantive test
- A progressive testing framework
- Control evaluation and walkthrough tests
- Depth tests
- Analytical review and statistics
- Computer data mining and artificial intelligence
- Statistical sampling
WHO SHOULD ATTEND
Auditors at practitioner and managerial level who require a clearer vision of how to fulfil this important function.
This course is designed to be run either as an in-house course or as a training pool title only. For more information on how the training pool works please click on the Quorum Training Pool item in the menu on the left of this page.
To enquire about this course please complete the enquiry form or call our in-house course bookings team on 0207 566 8207.