Course Topics
DAY 1 — FOUNDATIONS
1. Introduction to Organisational Behaviour in Auditing
1.1 What is Organisational Behaviour?
1.2 Why Behaviour Matters to Internal Audit
1.3 Overview of the IIA’s Topical Requirements
2. Understanding the IIA’s Organisational Behaviour TR
2.1 Purpose of the OB TR
2.2 Scope of the TR
2.3 Key Concepts Introduced by the TR
3. Core Components of the OB TR
3.1 Governance and Oversight
3.2 Behavioural Risk Management
3.3 Control Activities Related to Behaviour
3.4 Assurance Engagement Types Under the TR
4. Behavioural Risks and Indicators
4.1 Common Behavioural Risks
4.2 Red Flags and Indicators
4.3 Sources of Behavioural Evidence
5. Behavioural Audit Methodologies
5.1 Data Collection Techniques
5.2 Ensuring Objectivity in Behavioural Audits
5.3 Ethical Considerations
DAY 2 — APPLICATION & PRACTICE
6. Applying the OB TR in Real Audits
6.1 Step-by-Step Approach
6.2 Mapping TR Requirements to Audit Workpapers
6.3 How to Audit Hard-to-Measure Behaviours
7. Example Audit Programs for OB
7.1 Framework Audit Program (High-Level)
7.2 Thematic Audit Program
7.3 Embedded Behavioural Testing in Other Audits
8. Reporting on Behavioural Audits
8.1 Structure of Behaviour-Related Findings
8.2 Communicating Sensitive Findings
8.3 Reporting to the Board and Audit Committee
9. Case Studies & Practical Scenarios
9.1 Case Study Examples
9.2 Group Discussion Framework
10. Tools, Templates, and Practical Takeaways
10.1 Templates
10.2 Practical Tools
10.3 Post-Seminar Checklists
11. Seminar Conclusion and Next Steps
11.1 Recap
11.2 Action Plan for Participants
Summary Info
CPE Hours Available: 14
NASBA Knowledge Level: Basic
NASBA Field of Study: Personal Development
Competency Level: Applied Knowledge
Prerequisites: None
Advance Preparation: None
