Operational
Auditing:
Influencing
Positive Change
Course Introduction
Copyright © 2022 by The Institute of Internal Auditors (IIA), Inc. All rights reserved. (V2.0)
Introduction
Organizations are now seeking new ways to build sustainable business growth, whereby
management is focusing on business initiatives, and issues that will likely impact the
operating models of business activities.
Internal audit is not exempt, for management will be looking toward internal audit to
realign its operating model, and focus efforts on more value-enhancing work. For this
reason, this course has been designed to assist internal auditors, and other business
professionals deliver against these expectations, all while adding value to the organization.
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Learning Objectives
• Identify how the changing business environment has influenced past trends in operational
auditing.
• Examine key skill sets and knowledge essentials associated with a trusted advisor.
• Review key aspects of the project planning process that promote the successful outcome
of operational audit engagements.
• Describe operations objectives and the drivers of associated risks, measures of risk events,
design of operations-focused controls, and criteria to evaluate operational performance.
• Discuss the application of business process improvement methods, and tools during an
operational audit.
• Define the different types of benchmarking, and measurement criteria.
• Explain how benchmarking methodology can be used during an operational audit.
• Discuss different reporting approaches and persuasive strategies to attain management’s
buy-in to results, and solutions.
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Participation
Discussion Questions Activities
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Participant Guide
• Aligns with the course structure.
• Includes blank lines or space for taking notes.
• Will be used to record new ideas or insights.
• Is a resource to recall concepts learned and
organize ideas and actions to be taken.
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Activity: Personal Learning Objectives
Based on the learning objectives and the course introduction, revise your personal
learning objectives for this course.
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Working Agreement
P R O C E S S
Participation Respect Openness Confidentiality Enthusiasm Sensitivity Sense of fun
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Unit Wrap-Up
Key Takeaway Questions and Answers Action Plan
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