About the Course

In an increasingly complex and dynamic business environment, internal auditors are being called upon to move beyond traditional assurance roles and provide value-added insights that support sustainable governance, risk management, and compliance. Three critical developments are reshaping the expectations of modern internal audit functions:

• Environmental, Social, and Governance (ESG) considerations are now at the forefront of organizational priorities. Stakeholders are demanding greater transparency, accountability, and sustainability in how organizations operate. Internal auditors must be equipped to provide assurance over ESG-related risks, controls, and reporting
• Agile Auditing is emerging as a transformative approach that enhances the flexibility, responsiveness, and relevance of internal audit. By adopting agile principles, internal audit teams can deliver faster insights, prioritize high-risk areas, and collaborate more effectively with stakeholders in a constantly evolving risk landscape.
• Continuous Auditing Techniques, driven by data analytics and automation, are enabling real-time monitoring of controls and transactions. This proactive approach improves the timeliness of audit insights and allows for dynamic risk management.

This 5-day course is designed to equip internal auditors with the knowledge, tools, and techniques to integrate ESG considerations, adopt agile methodologies, and implement continuous auditing practices within their functions. Through practical sessions, case studies, and action planning, participants will strengthen their capacity to add strategic value and enhance assurance across the organization.

Target Participants

This course is ideal for Audit Managers, Senior/Internal Auditors, Risk and Compliance Officers, and Heads of Internal Audit who wish to deepen their understanding of ESG-related risks, adopt agile methodologies to improve audit effectiveness, and leverage technology for continuous auditing.

What You Will Learn

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

• Understand the role of internal audit in ESG governance and reporting
• Apply agile principles to improve audit planning, execution, and responsiveness
• Implement continuous auditing techniques using data analytics and automation
• Integrate ESG, agile, and continuous auditing into the internal audit framework
• Strengthen the strategic value and relevance of the internal audit function

Course Duration

One week

Course Outline

ESG: Imperatives for Internal Auditors

• Understanding ESG: Concepts, drivers & frameworks (GRI, SASB, TCFD)
• ESG risks and how they affect internal audit strategy
• ESG-related regulatory expectations for auditors
• Role of internal audit in ESG governance and disclosure
• Case study: ESG assurance – what good looks like

ESG in the Audit Universe

• Conducting ESG risk assessments
• ESG in the risk-based audit plan
• ESG audit objectives, scope, and evidence
• Designing ESG audit programs
• Practical tools and templates for ESG assurance

Agile Auditing for Internal Audit Teams

• Agile vs Traditional Internal Auditing
• The Agile Manifesto applied to auditing
• Organizing audit teams using Agile methods (sprints, scrums, standups)
• Agile audit planning, execution, and reporting
• Embedding agility into the audit cycle

Continuous Auditing Techniques

• Foundations of continuous auditing and continuous monitoring
• Enabling technologies: data analytics, automation, dashboards
• Real-time risk identification and reporting
• Designing and implementing a continuous audit program
• Use of audit tools (e.g., ACL, IDEA, TeamMate Analytics)

Synergy, Implementation & Action Planning

• Integrating ESG, Agile, and Continuous Auditing in practice
• Skills, culture, and systems needed in the modern audit function
• Workshop: Designing an audit program incorporating ESG, agility, and continuous assurance
• Personal and departmental action planning

Training Approach

This course is delivered by our seasoned trainers who have vast experience as expert professionals in their respective fields of practice. The course is taught through a mix of practical activities, presentations, group works and case studies.