Certificate in Audit Skills

The aim of the Certificate in Audit Skills (CAS) is to develop the skills and knowledge of public sector internal auditors in order to carry out effective audits and make a greater contribution to the governance of their organisations. The Certificate is an issues-based course focused on skills enhancement to meet the ever-changing needs of the auditor in delivering an added value and quality service. The programme examines in detail, and in a very practical manner, the key areas of the work of an internal auditor.

A key feature of this programme is that the students take part in a case study that has been designed to simulate the audit process and issues an internal auditor faces when carrying out an audit.

Audience

The course programme has been designed for internal auditors who have some basic knowledge and practical experience of internal audit. The course is not suitable for staff who are new to the function as it is recommended that such staff attend the Institute’s Introduction to Internal Audit course and then consider undertaking the CAS when they have acquired experience of undertaking audits.

Delivery and Duration

This programme is delivered over four months with four x three day tutorials.  The next programmes are scheduled as follows:

Module Dates for 2024 are:

Module One: 9-11 April 2024
Module Two: 24-26 April 2024
Module Three: 28-30 May 2024
Module Four: 18-20 June 2024^

Module One: 17-19 September 2024
Module Two: 21-23 October 2024
Module Three: 12-14 November 2024
Module Four: 3-5 December 2024^

^ It is intended that Module Four will be held at the IPA.  Classes typically run from 9:30 am to 5:00 pm on tutorial dates.

Content

The programme covers, in detail, the following topics:
Module One

• Context of Internal Audit
• Interpersonal Skills
• Strategic Audit Management and Planning

Module Two

• Audit Approach and Techniques, Audit Fieldwork & Evidence
• Value for Money
• Fraud

Module Three

• Audit Reporting
• Specific Audit Approaches
• Audit of European Union Funding
• Internal Audit and Audit Committees

Module Four

• Case Study

Accreditation

The Certificate in Audit Skills is accredited by the Chartered Institute of Public Finance and Accountancy (CIPFA).

Assessment

In order to be awarded the Certificate in Audit Skills each participant must demonstrate:

– Satisfactory attendance record on the programme
– Satisfactory completion of three prescribed course assignments
– Satisfactory participation in the Case Study
– Maintenance of a Portfolio of Evidence which demonstrates the application of learning in the workplace