About This Course
Effective auditing in today's complex business environment demands more than procedural compliance — it requires sharp analytical thinking, data literacy, and a risk-informed mindset. As organisations face increasing scrutiny from regulators, donors, and boards, audit functions must evolve from routine checklists to dynamic, insight-driven assurance processes.
The Auditing and Analytical Techniques Training programme, offered by TrainingComplex, is designed to build this next generation of audit capability. Over five intensive days, participants explore the full audit lifecycle — from planning and risk assessment through fieldwork, evidence gathering, and reporting — while integrating quantitative and qualitative analytical techniques at every stage.
A distinguishing feature of this course is its emphasis on audit analytics: using data interrogation, trend analysis, ratio analysis, Benford's Law, and sampling techniques to uncover anomalies and strengthen audit conclusions. Participants also examine internal control evaluation frameworks, fraud indicators, and professional scepticism — all essential to producing credible, actionable audit reports.
Whether you are an internal auditor seeking to sharpen your methodology, a finance professional moving into an assurance role, or a compliance officer building an audit function from scratch, this programme provides the structured knowledge and practical tools to perform audits that genuinely add value to your organisation.
Who Should Attend
- Internal auditors and audit supervisors seeking to strengthen their analytical and methodological competencies
- External auditors and assurance professionals working in public practice or consulting
- Finance managers and controllers responsible for overseeing internal controls and compliance
- Risk and compliance officers involved in control assessments and regulatory reporting
- Forensic investigators and fraud examiners who need structured audit frameworks
- Public sector audit officers and government finance personnel
- NGO and development sector finance staff involved in donor audit and grant compliance
- Accounting professionals pursuing career development in audit and assurance
Learning Objectives
- Understand the principles, standards, and ethical framework governing modern internal and external auditing
- Apply a risk-based approach to audit planning, including risk identification, assessment, and prioritisation
- Evaluate the design and operating effectiveness of internal controls using recognised frameworks such as COSO
- Use quantitative analytical techniques — including ratio analysis, trend analysis, and variance analysis — to identify anomalies and audit leads
- Apply data interrogation and audit analytics tools to large datasets for pattern recognition and exception reporting
- Demonstrate the application of Benford's Law and statistical sampling in fraud detection and audit testing
- Conduct structured audit fieldwork including interviewing, observation, document examination, and re-performance
- Prepare professional audit working papers that are clear, complete, and adequately cross-referenced
- Draft well-structured audit findings and reports that are evidence-based, action-oriented, and audience-appropriate
- Apply professional scepticism and recognise red flags indicative of fraud, error, or management override
Course Modules
Module 1: Foundations of Auditing — Principles, Standards, and Ethics
- The purpose and scope of internal versus external auditing
- Key international standards: IIA Standards, ISAs, and INTOSAI guidelines
- Ethical principles for auditors: integrity, objectivity, confidentiality, and competence
- Professional scepticism — what it means and how to apply it in practice
- The audit lifecycle: planning, fieldwork, reporting, and follow-up
- Legal and regulatory environment governing audit in different sectors
Module 2: Risk-Based Audit Planning
- Defining audit universe and developing the annual audit plan
- Risk identification techniques: interviews, surveys, and risk registers
- Risk assessment and prioritisation: likelihood, impact, and risk scoring
- Setting audit objectives, scope, and criteria for individual engagements
- Allocating audit resources and time based on risk exposure
- Developing the audit programme and field assignment schedule
Module 3: Internal Control Frameworks and Evaluation
- Introduction to COSO and other internal control frameworks
- The five components of internal control: environment, risk assessment, activities, information, and monitoring
- Distinguishing between preventive, detective, and corrective controls
- Control design adequacy versus operating effectiveness
- Walkthrough procedures and process mapping to assess control flows
- Identifying and documenting control gaps and their audit implications
Module 4: Audit Evidence — Gathering, Sufficiency, and Documentation
- Types of audit evidence and their relative reliability
- Evidence-gathering techniques: inspection, observation, inquiry, and re-performance
- Sufficiency and appropriateness: how much evidence is enough
- Designing and executing substantive tests and tests of controls
- Preparing professional working papers — structure, cross-referencing, and standards
- Safe custody, retention, and electronic documentation of audit files
Module 5: Analytical Techniques — Ratio, Trend, and Variance Analysis
- Purpose and role of analytical procedures in audit engagements
- Common financial ratios used in audit: liquidity, profitability, leverage, and efficiency
- Trend analysis: identifying patterns and unusual movements over time
- Variance analysis: comparing actual versus budget, prior year, and peer benchmarks
- Interpreting analytical results and identifying items warranting further investigation
- Documenting analytical procedures and conclusions in working papers
Module 6: Data Analytics in Auditing
- Overview of audit data analytics and its place in the modern audit toolkit
- Structuring and cleaning financial data for analysis in spreadsheet environments
- Using pivot tables, filters, and conditional formatting for exception reporting
- Duplicate detection, gap testing, and completeness verification techniques
- Visualising audit findings through charts and dashboards for stakeholder communication
- Ethical considerations and data privacy obligations in digital audit work
Module 7: Benford's Law and Statistical Sampling
- The mathematical basis of Benford's Law and its application to financial datasets
- Identifying digit anomalies that may indicate manipulation or error
- Overview of audit sampling approaches: statistical versus non-statistical
- Attribute sampling for tests of controls: confidence levels and tolerable deviation rates
- Monetary unit sampling for substantive testing of financial balances
- Evaluating and documenting sampling results and extrapolating to the population
Module 8: Fraud Awareness, Red Flags, and Forensic Techniques
- The fraud triangle and the conditions that enable fraudulent conduct
- Common fraud schemes in financial management: misappropriation, manipulation, and corruption
- Recognising behavioural and documentary red flags during audit fieldwork
- Management override of controls — audit procedures to detect it
- Introduction to forensic audit techniques and their evidentiary standards
- Responding appropriately when fraud is suspected: escalation and documentation protocols
Module 9: Audit Reporting — Findings, Recommendations, and Communication
- Structure of a professional audit report: executive summary, findings, recommendations, and management response
- Formulating audit findings using the criteria-condition-cause-effect-recommendation framework
- Grading finding severity and prioritising recommendations for management action
- Writing with clarity, precision, and appropriate tone for different audiences
- Management responses: evaluating adequacy and tracking agreed actions
- Presenting audit results to audit committees, senior management, and boards
Module 10: Audit Follow-Up, Quality Assurance, and Continuous Improvement
- Establishing a structured audit follow-up and issue-tracking process
- Assessing the adequacy and timeliness of management corrective actions
- Quality assurance and improvement programmes for internal audit functions
- Key performance indicators for measuring audit effectiveness and impact
- Building an audit knowledge base and lessons-learned repository
- Emerging trends in auditing: continuous auditing, AI-assisted analytics, and agile audit approaches
Requirements & Prerequisites
Participants should have a foundational understanding of accounting principles and financial statements. Prior experience working in an audit, finance, or compliance role — even at a junior level — is recommended to maximise engagement with the course content. No advanced statistical knowledge is required, as analytical techniques are taught from applied, practical foundations.
Training Methodology
- Audit case simulations using realistic organisational scenarios drawn from public sector, NGO, and corporate contexts
- Hands-on data interrogation exercises using spreadsheet-based tools to practise exception reporting and trend analysis
- Guided application of Benford's Law and statistical sampling on sample datasets
- Small-group audit planning workshops where participants develop a risk-based audit plan for a fictitious entity
- Working paper preparation exercises with facilitator review and structured peer feedback
- Audit finding drafting sessions with emphasis on clarity, evidence linkage, and recommendation quality
- Video case studies illustrating real-world audit failures and the analytical red flags that were missed
- Role-play interviews simulating auditee interactions to practise professional scepticism and effective questioning
- Daily reflection journals helping participants connect each technique to their own organisational audit context
Organisational Benefits
- Strengthened internal audit function capable of providing reliable, risk-focused assurance to leadership and boards
- Improved detection of financial irregularities, fraud indicators, and control weaknesses before they escalate
- More consistent and documented audit methodology that meets international standards and donor requirements
- Enhanced analytical capacity within finance and compliance teams, reducing dependence on external auditors
- Better quality audit reports that drive meaningful management action and accountability
- Reduced organisational exposure to regulatory penalties, reputational damage, and financial loss
- Audit professionals equipped to handle data-rich environments and digital financial records
- Stronger governance culture through staff who understand and champion internal controls and ethical conduct
Where Is Auditing and Analytical Techniques Training Offered?
This course runs in-person across: Johannesburg, Nairobi, Dubai, Kigali, Naivasha, Arusha, Dar es Salaam, Addis Ababa, Kisumu, Lagos, Accra, Pretoria, Zanzibar, Abuja, Nakuru, Kampala, Mombasa, Riyadh, Cape Town, plus Live Virtual (online) cohorts. Browse live dates for your city below.
Upcoming Schedules
| Location | Format | Dates | Price |
|---|
| Johannesburg, South Africa |
In-Person |
5 Oct 2026 – 9 Oct 2026 |
USD 3,500 |
| Nairobi, Kenya |
In-Person |
5 Oct 2026 – 9 Oct 2026 |
KES 105,000 |
| Dubai, United Arab Emirates |
In-Person |
12 Oct 2026 – 16 Oct 2026 |
USD 4,100 |
| Kigali, Rwanda |
In-Person |
12 Oct 2026 – 16 Oct 2026 |
USD 1,900 |
| Naivasha, Kenya |
In-Person |
19 Oct 2026 – 23 Oct 2026 |
KES 115,000 |
| Arusha, Tanzania |
In-Person |
19 Oct 2026 – 23 Oct 2026 |
USD 2,100 |
| Dar es Salaam, Tanzania |
In-Person |
19 Oct 2026 – 23 Oct 2026 |
USD 2,300 |
| Addis Ababa, Ethiopia |
In-Person |
19 Oct 2026 – 23 Oct 2026 |
USD 2,400 |
| Kisumu, Kenya |
In-Person |
19 Oct 2026 – 23 Oct 2026 |
KES 120,000 |
| Lagos, Nigeria |
In-Person |
19 Oct 2026 – 23 Oct 2026 |
USD 2,500 |
| Live Virtual |
Online |
19 Oct 2026 – 23 Oct 2026 |
KES 80,000 |
| Accra, Ghana |
In-Person |
19 Oct 2026 – 23 Oct 2026 |
USD 3,800 |
| Pretoria, South Africa |
In-Person |
19 Oct 2026 – 23 Oct 2026 |
USD 3,300 |
| Live Virtual |
Online |
24 Oct 2026 – 15 Nov 2026 |
KES 80,000 |
| Zanzibar, Tanzania |
In-Person |
26 Oct 2026 – 30 Oct 2026 |
USD 2,500 |
+234 more dates — view live schedule →
Frequently Asked Questions
Do I need to be a qualified accountant or certified auditor to attend this course?
No formal audit certification is required. The course is designed for professionals with a working background in finance, accounting, or compliance. A basic understanding of financial statements and some exposure to audit or control environments will help you get the most from the programme.
Will participants receive a certificate upon completion?
Yes. All participants who attend the full programme will receive a TrainingComplex Certificate of Completion in Auditing and Analytical Techniques, which can be used for continuing professional development (CPD) records and career portfolios.
Is this course relevant to both public sector and private sector auditors?
Absolutely. The course content draws on frameworks and case examples from government, NGO, and corporate environments. Whether you audit public finances, donor-funded projects, or private company accounts, the methodology and analytical techniques taught are directly applicable.
What tools or software will be used during the data analytics sessions?
The data analytics exercises are conducted using Microsoft Excel, which is widely available and does not require specialist software licences. Participants are encouraged to bring a laptop. Where possible, example datasets and exercise files will be shared electronically for continued practice after the course.
Can organisations send multiple staff members, and is group pricing available?
Yes, organisations are encouraged to send teams to maximise the collective impact on their audit function. TrainingComplex offers group pricing for three or more delegates from the same organisation — please contact our training coordinators directly for a tailored group quotation.
