Training Module
Training Module
Audit Foundations
Core audit mindset, evidence logic, materiality-based focus, and audit test plan design.
Understand
Implement
Manage
Audit
Training module overview
Many audits drift into checklist completion because the auditor enters the field without a clear evidence logic, a defensible sampling intent, or a coherent line of inquiry. The result is effort spent on activity rather than assurance: weak focus, inconsistent depth, and findings that are hard to justify.
This module builds the auditor’s core craft: how to think about evidence, sufficiency, and judgement—and how to convert criteria and materiality into an audit-level plan and test plan (audit trails / lines of inquiry). It clarifies boundaries to audit execution and reporting, so preparation strengthens the audit without turning into programme management or “risk method” training.
Many audits drift into checklist completion because the auditor enters the field without a clear evidence logic, a defensible sampling intent, or a coherent line of inquiry. The result is effort spent on activity rather than assurance: weak focus, inconsistent depth, and findings that are hard to justify.
This module builds the auditor’s core craft: how to think about evidence, sufficiency, and judgement—and how to convert criteria and materiality into an audit-level plan and test plan (audit trails / lines of inquiry). It clarifies boundaries to audit execution and reporting, so preparation strengthens the audit without turning into programme management or “risk method” training.
Target audience
Internal auditors who conduct system, process, or compliance audits
Auditors transitioning from checklist auditing to evidence- and judgement-led auditing
Audit team members preparing for multi-day audits who need a consistent planning and test approach
Managers or specialists who audit periodically and need a structured way to define focus, evidence, and sampling intent
Internal auditors who conduct system, process, or compliance audits
Auditors transitioning from checklist auditing to evidence- and judgement-led auditing
Audit team members preparing for multi-day audits who need a consistent planning and test approach
Managers or specialists who audit periodically and need a structured way to define focus, evidence, and sampling intent
Agenda
What “audit judgement” means in practice
Evidence, sufficiency, and defensibility
Common failure modes: checklist drift, “nice conversations”, unfocused scope
Criteria and materiality as the audit focus mechanism
From criteria to “what matters” (materiality / significance lens)
Defining audit depth without teaching risk assessment methods
Evidence logic: what would count, and why
Evidence sources, triangulation, contradictions
Sufficient and appropriate evidence in real audits
Sampling intent and coverage decisions
Sampling as a judgement tool (not a statistical course)
Documenting rationale and limits without overengineering
Audit planning at audit level (not programme management)
Translating focus into an audit approach (structure, sequencing, constraints)
What belongs in the audit plan vs. what belongs elsewhere
Designing audit test plans (audit trails / lines of inquiry)
Mapping: criteria → questions → evidence → sampling intent
Quality checks: coherence, completeness, and practical usability
Workshop (case-based)
Build a high-level audit plan and test plan for the case
Peer review using a “what good looks like” checklist
What “audit judgement” means in practice
Evidence, sufficiency, and defensibility
Common failure modes: checklist drift, “nice conversations”, unfocused scope
Criteria and materiality as the audit focus mechanism
From criteria to “what matters” (materiality / significance lens)
Defining audit depth without teaching risk assessment methods
Evidence logic: what would count, and why
Evidence sources, triangulation, contradictions
Sufficient and appropriate evidence in real audits
Sampling intent and coverage decisions
Sampling as a judgement tool (not a statistical course)
Documenting rationale and limits without overengineering
Audit planning at audit level (not programme management)
Translating focus into an audit approach (structure, sequencing, constraints)
What belongs in the audit plan vs. what belongs elsewhere
Designing audit test plans (audit trails / lines of inquiry)
Mapping: criteria → questions → evidence → sampling intent
Quality checks: coherence, completeness, and practical usability
Workshop (case-based)
Build a high-level audit plan and test plan for the case
Peer review using a “what good looks like” checklist
Course ID:
HAM-AF-1
Audience:
Auditor
Domain:
Agnostic
Available in:
English
Duration:
7 h
List price:
CHF 550
Excl. VAT. VAT may apply depending on customer location and status.
What you get
Learning outcomes
Explain and apply audit judgement concepts to decide what evidence would be sufficient and defensible
Use criteria and materiality/significance to define audit focus and depth without relying on checklist coverage
Select and justify evidence sources and triangulation strategies for common audit situations
Define sampling intent and document a clear sampling rationale appropriate to the audit objective
Create an audit-level plan that clarifies approach, focus areas, sequencing, and constraints (without programme-level governance content)
Design an audit test plan (audit trails / lines of inquiry) linking criteria to questions, planned evidence, and sampling intent
Recognise and correct common preparation failures that lead to weak findings or un-auditable claims
Explain and apply audit judgement concepts to decide what evidence would be sufficient and defensible
Use criteria and materiality/significance to define audit focus and depth without relying on checklist coverage
Select and justify evidence sources and triangulation strategies for common audit situations
Define sampling intent and document a clear sampling rationale appropriate to the audit objective
Create an audit-level plan that clarifies approach, focus areas, sequencing, and constraints (without programme-level governance content)
Design an audit test plan (audit trails / lines of inquiry) linking criteria to questions, planned evidence, and sampling intent
Recognise and correct common preparation failures that lead to weak findings or un-auditable claims
Learning materials
Slide deck
Participant workbook
Certificate of completion
Slide deck
Participant workbook
Certificate of completion
Templates & tools
Audit planning canvas (audit-level)
Test plan / audit trail template (criteria → inquiry → evidence → sampling intent)
Evidence sufficiency & triangulation checklist
Sampling rationale worksheet
Materiality/significance focus prompts (audit scoping aid)
AI prompt set (optional): summarising criteria into lines of inquiry; drafting evidence-source options (supporting, not replacing judgement)
Audit planning canvas (audit-level)
Test plan / audit trail template (criteria → inquiry → evidence → sampling intent)
Evidence sufficiency & triangulation checklist
Sampling rationale worksheet
Materiality/significance focus prompts (audit scoping aid)
AI prompt set (optional): summarising criteria into lines of inquiry; drafting evidence-source options (supporting, not replacing judgement)
Prerequisites
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)
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)
Strongly recommended preparatory modules
System Foundations: Context, Stakeholders, and System Boundaries
Understand organisational context, stakeholders, and system boundaries
7 h
System Foundations: Context, Stakeholders, and System Boundaries
Understand organisational context, stakeholders, and system boundaries
7 h
System Foundations: Context, Stakeholders, and System Boundaries
Understand organisational context, stakeholders, and system boundaries
7 h
Helpful preparatory modules
The modules below prepare for an optimal learning experience – but are not strictly necessary for participants to follow.
Internal Audit Foundations: Purpose, Roles, and Using Results for Governance
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: Purpose, Roles, and Using Results for Governance
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: Purpose, Roles, and Using Results for Governance
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
Follow-up modules
After completion of this module, the following modules are ideal to further deepen the participant's competence.
After completion of this module, the following modules are ideal to further deepen the participant's competence.
Ready to achieve mastery?
Bring ISO requirements into everyday practice to reduce avoidable issues and strengthen the trust of your customers and stakeholders.
Ready to achieve mastery?
Bring ISO requirements into everyday practice to reduce avoidable issues and strengthen the trust of your customers and stakeholders.
Ready to achieve mastery?
Bring ISO requirements into everyday practice to reduce avoidable issues and strengthen the trust of your customers and stakeholders.