The purpose of this course is to equip learners with comprehensive knowledge and practical skills in auditing and assurance services across private and public sectors. The course builds a strong understanding of auditing principles, regulatory frameworks, ethical requirements, and risk-based methodologies—enabling learners to carry out independent evaluations of financial information, governance structures, and internal control systems. By integrating theory with practical case studies and real-world applications, the course prepares learners to contribute to accountability, transparency, compliance, and informed decision-making in organizations. Learners will gain competence in applying auditing standards and professional ethics, planning and executing risk-based audits, collecting and evaluating audit evidence, assessing internal controls and detecting fraud, as well as communicating audit findings and forming credible audit opinions. Ultimately, the course supports the development of professional, ethical, and technology-aware auditors who enhance the reliability of financial reporting and strengthen stakeholder confidence in today’s dynamic business environment.

Upon completion of this course, learners should be able to:

1. Apply auditing principles and techniques to assess the reliability and accuracy of financial information.
2. Evaluate the effectiveness of internal control systems and recommend improvements.
3. Demonstrate proficiency in conducting investigative procedures to detect fraud and financial irregularities.
4. Communicate audit findings and investigative results effectively to stakeholder through written reports and presentation

 Auditing standards; Generally Accepted Auditing Standards (GAAS),International Standards on Auditing (ISA),Frameworks for audit assurance and Regulatory compliance. 

Audit planning and execution; Audit risk assessment, Audit evidence and documentation, Sampling techniques and Audit procedures and techniques.

Internal Control Systems; Components of internal control, COSO framework, Evaluating internal controls, Control deficiencies and remediation.

Forensic investigation and Fraud Examination; Nature and scope of forensic accounting, Fraud detection and prevention, Investigative technique, Interviewing and interrogation skills.

Financial Statement Analysis; Ratio analysis, Cash flow analysis, Trend analysis and Common size analysis.

Audit evidence; Financial statement assertions and audit evidence, audit sampling, Analytical procedures, work of expert and use of management representations.

Audit Reporting and communication; Audit reports formats and contents, Communicating audit findings, Auditor's responsibilities and Stakeholder engagement.

Auditing  and Investigation in a computerized system; Types of controls, planning the audit in computerized accounting systems, Audit Approaches, Audit software and test data, and Cloud documentation and  loss of audit trail.

EMERGING Trends in Audit and investigation; Data analytics in auditing,Continuous auditing, blockchain technology in auditing, globalization  and  auditing  practices.