Training Module

Audit Foundations

Understand core audit mindset, evidence logic, materiality-based focus, and audit test plan design

Training Module

Audit Foundations

Understand core audit mindset, evidence logic, materiality-based focus, and audit test plan design

Training Module

Audit Foundations

Understand core audit mindset, evidence logic, materiality-based focus, and audit test plan design

Audit team discussing an audit plan in an office corridor, reviewing documents to define audit scope, evidence requirements, and a focused audit approach before execution.

Are your audits lacking focus, leading to inconsistent findings and wasted effort?

Develop a robust audit mindset and master the principles of evidence and judgement to conduct highly effective audits from the outset.

Are your audits lacking focus, leading to inconsistent findings and wasted effort?

Develop a robust audit mindset and master the principles of evidence and judgement to conduct highly effective audits from the outset.

Are your audits lacking focus, leading to inconsistent findings and wasted effort?

Develop a robust audit mindset and master the principles of evidence and judgement to conduct highly effective audits from the outset.

Training module overview

Understand

Implement

Manage

Audit

Many audits become mere checklist exercises, resulting in unfocused effort and findings that are difficult to substantiate.

This training module addresses this challenge by equipping auditors with the core skills to think critically about evidence, sufficiency, and professional judgement. Participants will learn to translate audit criteria and materiality into a clear, defensible audit approach and test plan, ensuring preparation strengthens the audit process without unnecessary complexity.

Many audits become mere checklist exercises, resulting in unfocused effort and findings that are difficult to substantiate.

Applicable environments

This module is applicable to auditing across all ISO-based management systems. The principles and methods taught here are independent of any specific standard and focus on how to plan, conduct, and report audits effectively.

Target audience

Aspiring auditors who want to audit management systems following best practices
Practising management system auditors who want to strengthen their audit knowledge, judgement, and effectiveness

Decision support

Is this module for you?

It is a good fit if you…

conduct audit interviews and want more reliable, usable evidence.
experience interviews drifting into informal conversations.
struggle to balance rapport, professional distance, and control.
face resistance, defensiveness, or senior stakeholders during audits.
want interviews to consistently support audit conclusions.

conduct audit interviews and want more reliable, usable evidence.
experience interviews drifting into informal conversations.
struggle to balance rapport, professional distance, and control.
face resistance, defensiveness, or senior stakeholders during audits.
want interviews to consistently support audit conclusions.

If most of the points above apply, this module is likely a good fit.

It may not be the best fit if you…

already plan audits with clear, judgement-led sampling and test logic.
expect fixed sampling rules or checklist-based audit test plans.
are primarily looking for interviewing, reporting, or audit writing skills.
want shortcuts or heuristics without revisiting audit judgement fundamentals.

already plan audits with clear, judgement-led sampling and test logic.
expect fixed sampling rules or checklist-based audit test plans.
are primarily looking for interviewing, reporting, or audit writing skills.
want shortcuts or heuristics without revisiting audit judgement fundamentals.

Agenda

What “audit judgement” means in practice
Criteria and materiality as the audit focus mechanism
Evidence logic: what would count, and why
Sampling intent and coverage decisions
Audit planning at audit level (not programme management)
Designing audit test plans (audit trails / lines of inquiry)
Case-based workshop

Show detailed agenda...

What “audit judgement” means in practice
Criteria and materiality as the audit focus mechanism
Evidence logic: what would count, and why
Sampling intent and coverage decisions
Audit planning at audit level (not programme management)
Designing audit test plans (audit trails / lines of inquiry)
Case-based workshop

Show detailed agenda...

What “audit judgement” means in practice
Criteria and materiality as the audit focus mechanism
Evidence logic: what would count, and why
Sampling intent and coverage decisions
Audit planning at audit level (not programme management)
Designing audit test plans (audit trails / lines of inquiry)
Case-based workshop

Show detailed agenda...

Learning outcomes

Key outcomes

Apply audit judgement to determine sufficient and defensible evidence requirements
Utilise criteria and materiality to define audit focus and depth, moving beyond checklist reliance
Design audit test plans that effectively link criteria to inquiries, planned evidence, and sampling intent

Apply audit judgement to determine sufficient and defensible evidence requirements
Utilise criteria and materiality to define audit focus and depth, moving beyond checklist reliance
Design audit test plans that effectively link criteria to inquiries, planned evidence, and sampling intent

Additional capabilities

Select and justify evidence sources and triangulation strategies for diverse audit scenarios
Define sampling intent and document a clear rationale appropriate to audit objectives
Recognise and rectify common preparation shortcomings that lead to weak findings

Select and justify evidence sources and triangulation strategies for diverse audit scenarios
Define sampling intent and document a clear rationale appropriate to audit objectives
Recognise and rectify common preparation shortcomings that lead to weak findings

Additional benefits

Learning materials

Slide deck
Participant workbook

Templates & tools

Practical, reusable artefacts to apply the module directly to your organisation.

Audit planning canvas
Test plan / audit trail template
Evidence sufficiency & triangulation checklist
Sampling rationale worksheet
Materiality/significance focus prompts
AI prompt set for audit preparation

Audit planning canvas
Test plan / audit trail template
Evidence sufficiency & triangulation checklist
Sampling rationale worksheet
Materiality/significance focus prompts
AI prompt set for audit preparation

Confirmation

Certificate of completion

Module ID

HAM-AG-AC-01

Domain

Agnostic

Audience

Auditor

Language

English

Delivery

Live virtual

Duration

7 h

List price

CHF 550

Excl. VAT. VAT may apply depending on customer location and status.

Book

Bespoke options

Delivery & learning format

Virtual live teaching

This module is delivered live, with a strong focus on discussion, practical application, and direct interaction with the instructor.

Sessions work through realistic examples, clarify concepts in context, and apply methods directly to participants’ organisational realities.

Custom delivery options

For organisations with specific constraints or learning objectives, the module can be adapted in format or scope, including in-house delivery and contextualised case material.

See options

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For an optimal learning experience

Preparation guidance

This module is designed as part of a modular training approach. Topics are deliberately distributed across modules and are not repeated in full, in order to avoid unnecessary redundancy. Each module is self-contained and can be taken on its own. Where prior knowledge or experience is helpful, this is indicated below so you can decide whether any preparation is useful for you.

For an optimal learning experience

Preparation guidance

For an optimal learning experience

Preparation guidance

Assumed background

This module assumes participants have basic familiarity with management systems and organisational processes, and are able to read and interpret audit criteria (policies, procedures, requirements, obligations).

Helpful background includes:

General understanding of process-based working and documented system information
Exposure to internal audit purpose and governance (helpful but not required)

Helpful background includes:

General understanding of process-based working and documented system information
Exposure to internal audit purpose and governance (helpful but not required)

Preparatory modules

Supporting modules (optional)

Helpful if you want to deepen related skills, but not required to participate effectively.

Internal Audit Foundations

Understand the purpose of internal audits, role responsibilities, independence expectations, and how audit results are used in governance and improvement

7 h

Internal Audit Foundations

Understand the purpose of internal audits, role responsibilities, independence expectations, and how audit results are used in governance and improvement

7 h

Internal Audit Foundations

Understand the purpose of internal audits, role responsibilities, independence expectations, and how audit results are used in governance and improvement

7 h

Continuous learning

Follow-up modules

Continuous learning

Follow-up modules

Continuous learning

Follow-up modules

List price

CHF 550

View module

Office scene with people standing, walking and sitting

Ready to improve your management systems?

We support continuous improvement by embedding ISO requirements into everyday practice and daily operations.

Ready to improve your management systems?

We support continuous improvement by embedding ISO requirements into everyday practice and daily operations.

Ready to improve your management systems?

We support continuous improvement by embedding ISO requirements into everyday practice and daily operations.