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Mastering Operational Auditing; A Step-by-Step Guide to Identifying and Mitigating Risk

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Mastering Operational Auditing: A Step-by-Step Guide to Identifying and Mitigating Risk



Course Overview

This comprehensive course is designed to equip participants with the knowledge and skills necessary to conduct effective operational audits and identify potential risks in their organization. Through interactive lessons, real-world examples, and hands-on projects, participants will gain a deep understanding of the operational auditing process and learn how to mitigate risks to achieve business objectives.



Course Objectives

  • Understand the principles and concepts of operational auditing
  • Identify potential risks and threats to business operations
  • Develop a risk-based audit approach to prioritize audit efforts
  • Conduct effective audit fieldwork and gather relevant evidence
  • Analyze audit findings and develop actionable recommendations
  • Communicate audit results and facilitate implementation of audit recommendations
  • Monitor and evaluate the effectiveness of audit recommendations


Course Outline

Module 1: Introduction to Operational Auditing

  • Definition and purpose of operational auditing
  • Types of operational audits (e.g., process, system, and entity-level audits)
  • Benefits and challenges of operational auditing
  • Overview of the operational auditing process

Module 2: Risk Assessment and Audit Planning

  • Risk assessment techniques (e.g., COSO, COBIT, and ISO 31000)
  • Identifying and prioritizing audit risks
  • Developing a risk-based audit plan
  • Establishing audit objectives and scope

Module 3: Audit Fieldwork and Evidence Collection

  • Conducting effective audit fieldwork
  • Types of audit evidence (e.g., documentation, observation, and interviews)
  • Techniques for gathering and documenting audit evidence
  • Managing audit fieldwork and evidence collection

Module 4: Audit Analysis and Reporting

  • Analyzing audit findings and identifying root causes
  • Developing actionable audit recommendations
  • Communicating audit results and recommendations
  • Writing effective audit reports

Module 5: Audit Follow-up and Implementation

  • Monitoring and evaluating the implementation of audit recommendations
  • Verifying the effectiveness of audit recommendations
  • Identifying and addressing barriers to implementation
  • Maintaining audit records and documentation

Module 6: Advanced Operational Auditing Techniques

  • Data analytics and auditing
  • IT auditing and cybersecurity
  • Environmental and social auditing
  • Supply chain auditing and third-party risk management

Module 7: Operational Auditing in Specialized Industries

  • Financial services and banking
  • Healthcare and pharmaceuticals
  • Government and public sector
  • Non-profit and charitable organizations

Module 8: Best Practices and Emerging Trends in Operational Auditing

  • Agile auditing and continuous auditing
  • Artificial intelligence and machine learning in auditing
  • Cloud computing and auditing
  • Sustainability and integrated reporting


Course Features

  • Interactive and engaging: Interactive lessons, real-world examples, and hands-on projects to keep participants engaged and motivated.
  • Comprehensive and up-to-date: Covers the latest developments and best practices in operational auditing.
  • Personalized learning: Participants can learn at their own pace and focus on areas of interest.
  • Expert instructors: Seasoned professionals with extensive experience in operational auditing.
  • Certification: Participants receive a certificate upon completion, issued by The Art of Service.
  • Flexible learning: Accessible on desktop, tablet, or mobile devices.
  • User-friendly interface: Easy to navigate and use.
  • Community-driven: Participants can connect with peers and instructors through online forums.
  • Actionable insights: Participants can apply learning to real-world scenarios.
  • Hands-on projects: Participants can practice and apply learning through hands-on projects.
  • Bite-sized lessons: Short, focused lessons to accommodate busy schedules.
  • Lifetime access: Participants have ongoing access to course materials.
  • Gamification: Participants can earn badges and points for completing lessons and achieving milestones.
  • Progress tracking: Participants can track their progress and stay motivated.


Certificate of Completion

Upon completing the course, participants will receive a Certificate of Completion, issued by The Art of Service. This certificate demonstrates their expertise and knowledge in operational auditing and can be used to enhance their career prospects.

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