Auditing and Governance Risk and Compliance

Risk-Based Internal Audit Planning

Internal audit adds most value when it focuses on the organisation’s most significant risks. This course teaches risk-based audit planning: understanding strategy and objectives, building the audit universe, assessing risk, using the risk register and other assurance, prioritising audits, resourcing the plan and gaining audit committee approval.

5 days Classroom or live online English

Smart Horizon Certified - Global Leadership Consultants

Take the course details with you.

Download the full standard outline: why attend, methodology, objectives, audience, competencies, the daily outline and current plans.

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Why attend

From knowledge to real-world impact.

A cyclical, compliance-driven audit plan misses emerging risks. You will learn to build a dynamic plan aligned with what matters most.

Workplace challenges

Professional Problems This Course Is Designed to Solve

The programme explores practical approaches to the following challenges. Results depend on how the learning is applied in your organisation.

Difficulty translating subject knowledge into practical workplace decisions.
Inconsistent approaches to the activities covered in the course outline.
Lack of a structured plan for applying and reviewing new skills.

Course methodology

How you will learn.

Audit universe workshops, risk scoring exercises, plan presentation practice and case studies.

Course objectives

What you'll take away.

By the end of this course, participants will be able to:

Link audit planning to strategy and risk
Build and maintain the audit universe
Assess and prioritise auditable areas
Coordinate with other assurance providers
Resource and schedule the audit plan
Present and update the plan with the audit committee

Target audience

Who should attend.

This course is suitable for:

Heads of internal audit
Audit managers
Senior internal auditors
Risk managers
Audit committee members

Target competencies

Capabilities you will build.

Participants will develop competencies in:

Audit universe design
Risk assessment
Prioritisation
Resource planning
Committee communication

Course outline

Your learning journey.

A focused, practical outline with time to explore, apply and reflect.

Day 1Risk-Based Auditing

09:00–10:08Purpose and standards
10:08–11:00Strategy and objectives
11:00–11:30Coffee break
11:30–11:45Strategy and objectives (continued)
11:45–12:53Current plan review
12:53–14:00Exercise

Day 2Audit Universe

09:00–10:08Defining auditable units
10:08–11:00Data sources
11:00–11:30Coffee break
11:30–11:45Data sources (continued)
11:45–12:53Maintaining the universe
12:53–14:00Workshop

Day 3Risk Assessment

09:00–10:08Risk factors
10:08–11:00Scoring
11:00–11:30Coffee break
11:30–11:45Scoring (continued)
11:45–12:53Using the risk register
12:53–14:00Exercise

Day 4Building the Plan

09:00–10:08Prioritisation
10:08–11:00Resources and skills
11:00–11:30Coffee break
11:30–11:45Resources and skills (continued)
11:45–12:53Flexible planning
12:53–14:00Case study

Day 5Approval and Updates

09:00–10:08Presenting to committee
10:08–11:00Plan changes
11:00–11:30Coffee break
11:30–11:45Plan changes (continued)
11:45–12:53Reporting progress
12:53–14:00Action plan

The timings provided are estimates and may vary depending on the number of participants and the discussions taking place during the sessions. They are indicative only and do not constitute a binding commitment.

Dates & venues

Find a session that works for you.

Confirmed dates accept registration requests. Tentative dates are enquiry only.

Good to know

A few things to know.

How is the course delivered?

Our classroom programmes combine facilitated discussion, case studies, exercises and reflection. The precise format will be confirmed before enrolment.

Can you deliver this programme for our team?

Yes, you can enquire about a tailored programme. Share your goals, group size and preferred dates with our learning team.

Will I receive a certificate?

Participants who complete the programme receive a Smart Horizon UK certificate of attendance. Smart Horizon UK programmes are not externally accredited and do not award a professional qualification, licence or designation. Where a course title or outline refers to a professional certification (for example, AACE International's Certified Cost Professional), the programme supports learning and preparation only; the credential itself is awarded solely by the relevant professional body under its own application and examination requirements.

What should I confirm before booking travel?

Please confirm the session, exact venue, accessibility arrangements, fees and any visa requirements with the team before arranging travel. Tentative dates are not confirmed sessions.

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