Internal Auditor

Audit Program Design

Perché: Lets you turn a control objective into test steps and sample designs, so a new audit starts from your program and not from last year's copy.

Sampling Methodology

Perché: Lets you defend the sample size when the auditee argues that three exceptions out of a sample prove nothing about the whole population.

Interview & Inquiry Techniques

Perché: Lets you corroborate what a process owner says against documents and system data, so a confident answer is not accepted as evidence.

Finding Development

Perché: Lets you state condition, criteria, cause and effect so the auditee cannot dismiss a finding as an isolated mistake.

Audit Report Writing

Perché: Lets you write an executive summary that an executive reads in a few minutes and still acts on, instead of burying the key finding on page twelve.

IT General Controls Audit

Perché: Lets you test change management and access controls in a financial-systems audit, so you can say whether the system the numbers come from is reliable.

SOX Compliance Testing

Perché: Lets you run walkthroughs and test key controls for the SOX cycle, supporting management's assertion on financial reporting.