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Excel for Internal Auditors: The Functions, Pivot Tables and Power Query Recipes That Matter
Excel is still the tool most internal auditors reach for first, and used well it can carry an entire process audit’s analytics. This guide organizes what matters by…
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18–27 minutes -
Continuous Auditing vs Continuous Monitoring: How to Build
Who owns the alert decides which one you have. A twelve-dimension comparison, the independence rules, the shared architecture, a 22-rule catalog with logic and thresholds, an implementation roadmap,…
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20–31 minutes -
RPA in Internal Audit: Where Bots Pay Off, Building Them as Evidence, Auditing the Program
RPA as two subjects for internal audit: using bots in the function (where they pay off, how to build one that produces audit evidence, the economics, the boundary…
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18–27 minutes -
Audit Walkthrough Guide: Question Bank, Script and Example
How to run an audit walkthrough that tests control design instead of confirming the narrative: a 36-prompt what-could-go-wrong bank, an interview script, a planning checklist, and a worked…
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33–49 minutes -
Substantive Testing in Internal Audit: Procedures and Design
Substantive testing for internal auditors: assertion-by-assertion procedures, a test design template, a fully worked accrued-liabilities cutoff test with a sample of 40 and a projection, and a worked…
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34–51 minutes -
Random Sampling in Excel and Google Sheets for Audit Testing
The practical manual for audit sampling in a spreadsheet: tie out the population first, the Excel 365 and Google Sheets formulas that give unique random items and how…
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18–27 minutes -
Hospital Revenue Cycle Audit: Controls From Registration to Collections, With 14 Tests
The hospital revenue cycle for auditors: the cycle stage by stage with owners and failure symptoms, front-end, middle and back-end risks and controls with tests, the metrics and…
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18–27 minutes -
Internal Audit Sampling Techniques: Statistical, Non-Statistical and Risk-Based Methods
How to choose and defend an audit sampling method: attribute sample-size tables at 90% and 95%, a monetary-unit sampling example on $8.4M with evaluation, a stratified sample with…
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33–50 minutes -
ISO 9001 Internal Audits: Clause 9.2, the 2026 Edition, the Programme, Checklist, Findings
ISO 9001 internal audits from requirement to closure: what clause 9.2 requires and how certification auditors test it, the 2026 edition changes that reach the audit, ISO 19011…
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19–28 minutes -
How to Conduct an ISO 14001 Audit: The 2026 Edition, the Programme, Compliance Evaluation
An ISO 14001 audit from the standard to closure: the structure and the 2026 edition changes, clause 9.2, a programme built around significant aspects and compliance obligations, a…
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18–27 minutes -
Internal Audit Workpapers: What They Are, What Goes in Them and How to Write One
Workpapers are the record of an audit: what was planned, what was done, what was found and what it means, written so that a reviewer, an external assessor…
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18–27 minutes -
Audit Workpaper Best Practices: Standards, Review, QA Fails
What the Global Internal Audit Standards require of engagement documentation, a twelve-element workpaper anatomy, a tickmark legend, a 20-item reviewer checklist, a before-and-after rewrite of a weak workpaper,…
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44–65 minutes -
Best Practices for Documenting Internal Audit Workpapers
Internal audit workpapers serve as the foundation of an effective audit process, providing a clear and organized record of the work performed. Whether you are new to internal…
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3–4 minutes -
How to Audit Liquidity Risk Management at a Bank: A 16-Test Program
The engagement-level program for auditing liquidity risk management at a bank: scoping by size and regulatory category, a twelve-control risk and control matrix, sixteen tests with the evidence…
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23–34 minutes