Course details
Course details
Course language and bilingual support
The official course materials and detailed programme are provided in English. Subject to trainer availability, explanations, discussions and practical exercises may also be delivered bilingually in English and the selected local language.
Seminar content
Internal audit functions are increasingly expected to provide timely assurance over complex business processes, digital transactions, financial controls, and emerging risks. Traditional audit approaches based on periodic reviews and limited transaction samples may fail to identify control failures, unusual activities, and emerging risk patterns early enough for effective management action.
The AI for Internal Audit: Continuous Auditing and Control Testing course develops practical capabilities for applying artificial intelligence, machine learning, process mining, data analytics, and intelligent automation to internal audit activities. Participants learn how to analyze complete transaction populations, develop continuous auditing routines, identify control exceptions, evaluate anomalies, and use AI-assisted techniques to strengthen audit planning, fieldwork, reporting, and follow-up.
The programme emphasizes practical applications across finance, procurement, payroll, inventory, and enterprise systems while addressing data quality, false positives, explainability, confidentiality, and the professional judgment required when using AI-generated audit evidence.
Delayed identification of control failures: Using continuous auditing and automated testing to detect unusual transactions, policy violations, and control exceptions between scheduled audit engagements.
Limited audit coverage: Moving beyond small transaction samples by applying data analytics to complete populations of financial and operational records.
Manual and repetitive control testing: Reducing time spent extracting data, reconciling records, checking approvals, and identifying exceptions through repeatable analytical procedures.
Difficulty detecting sophisticated anomalies: Applying statistical analysis and machine learning to identify unusual patterns, duplicate payments, suspicious transactions, and potential control weaknesses.
Fragmented audit data: Combining information from ERP systems, financial applications, procurement platforms, payroll systems, and operational databases for more effective assurance.
Unreliable AI-generated audit findings: Managing false positives, incomplete data, model limitations, unsupported conclusions, and insufficient audit evidence.
Weak follow-up on control deficiencies: Developing dashboards, exception management workflows, and continuous monitoring indicators that support timely remediation and management accountability.
The programme combines instructor-led technical sessions, audit analytics demonstrations, realistic transaction datasets, control-testing workshops, AI-assisted audit exercises, case studies, and practical simulations. Participants explore workflows using Excel, Power BI, SQL, Python-based analytical techniques, and generative AI assistants where appropriate.
Exercises focus on audit objectives, data requirements, testing logic, exception analysis, evidence validation, and the communication of audit findings. Participants progressively develop a continuous auditing framework and an AI-supported control-testing approach for selected business processes.
By the end of this course, participants will be able to:
Understand the applications and limitations of AI in internal auditing
Distinguish continuous auditing from continuous monitoring and periodic assurance
Identify business processes suitable for automated control testing
Extract, prepare, and validate data from financial and operational systems
Develop analytical tests for key financial and operational controls
Apply anomaly detection techniques to identify unusual transactions and potential control failures
Use process mining concepts to examine workflow deviations and control effectiveness
Apply generative AI to selected audit planning, documentation, and reporting activities
Design dashboards and exception reporting mechanisms for continuous auditing
Evaluate AI-generated results and maintain sufficient, reliable audit evidence
Address privacy, cybersecurity, model risk, and governance considerations
Develop an implementation roadmap for AI-enabled continuous auditing
This course is suitable for:
Internal auditors and senior internal auditors
Internal audit managers and heads of internal audit
IT auditors and information systems auditors
Risk management and compliance professionals
Internal control specialists
Fraud examination and investigation professionals
Financial controllers and assurance professionals
Audit analytics and business intelligence specialists
Governance, risk, and compliance managers
Professionals responsible for continuous auditing and control monitoring
Participants will develop competencies in:
AI-enabled internal auditing
Continuous auditing
Automated control testing
Audit data analytics
Transaction anomaly detection
Process mining
Risk-based audit analytics
Audit evidence validation
Continuous assurance dashboards
AI governance and audit quality
Benefits
Methodology
Target audience
Seminar details
Examining how artificial intelligence, machine learning, generative AI, and data analytics support risk-based internal audit activities
Distinguishing continuous auditing, continuous controls monitoring, and conventional periodic audit engagements
Identifying opportunities for AI-assisted assurance across financial reporting, procurement, payroll, inventory, and operational processes
Mapping business risks to key controls, audit assertions, transaction data, and measurable control-testing criteria
Evaluating data availability, system access, audit trails, data quality, and technology readiness for continuous auditing
Practical exercise: Developing a continuous auditing use-case map linking audit risks, key controls, required datasets, and expected assurance outcomes
Extracting and combining audit data from ERP applications, accounting systems, procurement records, payroll databases, and transaction logs
Preparing audit datasets using SQL, Excel, and Power Query to address duplicates, missing values, inconsistent formats, and incomplete records
Designing automated tests for approval limits, segregation of duties, duplicate payments, unauthorized transactions, and policy compliance
Applying full-population testing, reconciliation procedures, rule-based analysis, and exception identification to financial and operational controls
Establishing repeatable testing workflows with documented logic, data validation checks, and traceable audit evidence
Practical workshop: Building automated control tests for accounts payable and procurement transactions, including exception identification and supporting evidence
Understanding supervised and unsupervised machine learning applications for audit risk identification and transaction analysis
Applying statistical outlier detection, clustering concepts, and pattern analysis to identify unusual financial and operational activity
Investigating duplicate vendors, abnormal payment behaviour, unusual journal entries, transaction splitting, and potential fraud indicators
Using process mining concepts to analyze event logs, identify process deviations, and examine approval and authorization workflows
Evaluating model outputs through false-positive analysis, explainability, validation, and professional assessment of potential control failures
Case study: Analyzing a procurement transaction dataset to identify anomalies, investigate exceptions, and distinguish control weaknesses from legitimate business activity
Designing continuous auditing routines with defined testing frequency, data refresh requirements, control thresholds, and exception escalation procedures
Developing Power BI dashboards to monitor control exceptions, transaction anomalies, risk indicators, and remediation status
Establishing risk-based alert thresholds and exception prioritization methods to reduce unnecessary investigations
Applying generative AI to audit planning, risk-control matrix development, working-paper summaries, and draft audit observations
Integrating analytical results into audit management workflows while maintaining reviewer approval, evidence traceability, and appropriate access controls
Practical workshop: Creating a continuous control-testing dashboard and exception management workflow for a selected financial or operational process
Assessing AI-related audit risks involving data confidentiality, access permissions, algorithmic bias, model reliability, and cybersecurity
Establishing validation procedures for AI-generated findings, analytical models, automated tests, and supporting audit evidence
Defining responsibilities between internal audit, IT, data owners, compliance teams, and management for continuous auditing operations
Measuring continuous auditing effectiveness through control coverage, exception resolution time, testing efficiency, detection timeliness, and remediation performance
Developing a phased implementation roadmap covering use-case selection, technology requirements, staff capabilities, pilot testing, governance, and operational deployment
Capstone exercise: Designing and presenting an AI-Enabled Continuous Auditing and Control Testing Framework covering risk assessment, automated tests, anomaly detection, reporting dashboards, evidence validation, and implementation priorities
Dates and locations
Course certificate
Every participant who completes this seminar receives a professional course certificate from INFORMATECH.
Information about
Your seat is confirmed once full payment has been received.
Yes, we offer the following discounts for group bookings:
No, discounts cannot be combined unless explicitly stated.
We accept bank transfers, credit/debit cards, and selected online payment methods.
Full payment must be completed before the course start date to secure your participation.
VAT treatment depends on your location and status:
Yes, all participants receive an official invoice. EU companies must provide a valid VAT number.
Yes, cancellations must be submitted in writing.
Yes, substitutions are allowed at no extra cost if requested before the course start date.
We reserve the right to reschedule or cancel a course due to unforeseen circumstances. In such cases, you may:
Yes, all participants will receive a certificate of completion after attending the course.
Yes, full attendance is required to receive certification.
We offer both in-person and virtual (live online) training options.
Yes, all participants receive training materials in digital format.
No, participants are responsible for their own travel and accommodation unless otherwise stated.
Yes, we offer tailored training programmes based on your organisation's needs.
You can reach us via email at info@informatech.co.uk or through our contact form. Our team will respond promptly.
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