Training Module
Audit Principles
Apply evidence-based audit reasoning, materiality-focused prioritisation and structured audit test planning
Overview
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, professional judgement, and principled conduct. Participants will learn to translate audit criteria and materiality into a clear, defensible audit approach and test plan, while keeping impartiality, confidentiality, and professional discipline visible in how audit conclusions are formed.
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…
want to focus audits using criteria, significance, and criticality instead of checklist coverage alone.
need to decide where deeper testing matters most and where proportionate coverage is enough.
want to use sampling deliberately rather than mechanically.
need to build audit plans and test plans that connect criteria, evidence, and lines of inquiry.
want to strengthen audit judgement, impartiality, and defensible findings from source to conclusion.
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.
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
Designing audit test plans
Case-based workshop
Show detailed agenda...
Learning outcomes
Key outcomes
Apply audit judgement to determine sufficient and defensible evidence requirements while maintaining impartiality and professional discipline
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
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
Confirmation
Certificate of completion
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.
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.
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)
Preparatory modules
Supporting modules (optional)
Helpful if you want to deepen related skills, but not required to participate effectively.
