Compliance Auditing & Reporting

Course Title

Compliance Auditing & Reporting
This hands-on skill-based training will help delegates better plan, conduct compliance auditing & reporting.
The training will also help delegates provide meaningful feedback on the strengths, weaknesses and
improvement opportunities in their organization. The delegates will also learn how ensure ongoing quality
system compliance and effectiveness.

Learning Content
Elements of Compliance Auditing
• Elements of Compliance Audit
• What Does the Auditor Look for in Different Audits?
• Different Ways of Conducting a Compliance Audit
• Principles of Compliance auditing
• Compliance Audit Process

Main concepts of compliance audit
• Definition of audit and compliance audit
• Subject matter and subject matter information
• Authorities and criteria
• The three parties
• Assurance
• Attestation engagements and direct reporting
• Assertions and audit
• Professional skepticism and professional judgment

2
Planning and Designing a Compliance Audit
• Initial considerations for planning
• Planning process
• Determining materiality at planning stage
• Audit strategy and audit

Gathering Audit Evidence
• Audit Evidence
• Evidence Gathering Techniques
• Consideration of Non-compliance that may indicate Fraud and Unlawful Acts

Evaluating Evidence and Forming Conclusion
• Evaluating of evidence and forming conclusions

Documentation and Communication
• Documentation
• Communication

Reporting a compliance audit
• Reporting a compliance audit
• Forms of a compliance audit
• Contents of a compliance audit
• Conclusions/opinions in compliance audit
• Example of a short form compliance audit report

Emerging issues in auditing
• Audit Documentation
• Preparing and retaining documentation
• Assembly of the final audit file
• Confidentiality.

3
Implementation Strategies for compliance audit
• Process for formulating ISSAI Implementation Strategy
• Formulating an action plan
• Commitment of the leadership in implementing the action plan
• Guidance on preparing Action Plan

Way forward After the Training
Participants will develop a work plan through the help of facilitators that stipulates application of skills
acquired in improving their organizations. ASPM will monitor implementation progress after the training.

Training Evaluation:
Participants will undertake a simple assessment before the training to gauge prior knowledge and skills and
another assessment will be done after the training in-order to demonstrate knowledge gained through the
training.