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Engagement Fieldwork

Course Description

​The International Standards for the Professional Practice of Internal Auditing are grouped together in three phases: engagement planning, engagement fieldwork, and engagement outcomes, which align with The IIA’s Competency Framework. This course focuses on engagement fieldwork. To conduct fieldwork, internal auditors carry out both manual and CAAT information-gathering protocols, consider various sampling techniques, conduct data analysis, document work via work papers, and finally, draw conclusions.

This course provides an overview of the major processes and procedures that an internal auditor may perform while conducting engagement fieldwork. Participants will finish this course with a clear understanding of process engagement fieldwork, beginning with gathering information and understanding the various techniques used by internal auditors to gather that information. Participants will learn that information gathering is followed by data analysis, and will be exposed to the wide variety of tools and techniques available for gathering and analyzing information. Finally, participants will come away from this course with the understanding that from the beginning to the end of fieldwork, proper documentation is essential.

Learning Objective(s):

  • Identify and examine relevant information as part of a preliminary survey of the engagement area.
  • Describe the various approaches to sampling.
  • Describe the advantages and drawbacks of each approach to sampling.
  • Describe data analytics and the data analytics process.
  • Review the application of data analytics methods in internal auditing.
  • Evaluate the relevance, sufficiency, and reliability of potential sources of evidence.
  • Apply analytical review techniques.
  • Describe documentation and workpaper requirements.
Course Duration: 0.12 day(s)
CPEs Available: 1.2
Knowledge Level: Basic
Field of Study: Auditing
Advance Preparation: 
Delivery Method: QAS Self-Study