Cognicert Auditing and Internal Control Professional


Certified by: Cognicert Limited



Internal control, as defined by accounting and auditing, is a process for assuring of an organization’s objectives in operational effectiveness and efficiency, reliable financial reporting, and compliance with laws, regulations and policies. This course covers the interrelated components of an internal control framework: control environment, risk assessment, control activities, information and communication, and monitoring. Participants would be able to:

  • Carry out basic auditing to ensure internal checks and balances
  • Investigate any suspected fraudulent situation.
  • Understand how to formulate safety and accountability internal control policies·        
  • The factors behind each component of internal controls
  • The accounting cycles that are most commonly audited
  • How to measure risk likelihood and its potential impact
  • The steps necessary to comply with Sarbanes-Oxley 404 requirements
  • Ensure compliance across board


Accounting Officers, Store Keepers / Managers, Accounting Managers, Auditors, Compliance Officers, CEOs, CFOs, Business owners, Managers and supervisors, Directors, Financial managers, Admin Officers and other Managers.



  • Introduction
    • Definition and Importance Internal Controls
    • Principles of Internal controls
    • Internal Control Structure
  • Planning
    • Strategies for preventing fraud in your cycles
    • Assessing controls environment
    • Risk Assessment and Considerations
    • Risk management plan
    • Understanding and Complying With Regulations
    • Governance of internal control
  • Operations
    • Creating the Internal Control Structure
    • Internal control policy formulation processes· 
    • Establishing Internal Accounting Controls    
    • Managing Control Activities to Minimize Risks
    • Creating and implementing a testing system
  • Monitoring
    • Monitoring and Reporting on Internal Controls
    • Using ORCA to evaluate management controls
    • Manual vs. technology-based monitoring
    • Investigation and stock taking
  • Auditing
    • Audit planning and evidences
    • Auditing of final accounts and group accounts
    • Auditing the computer systems
  • Report
    • Elements of effective internal controls reports
    • Internal control report
    • Audit Reporting
  • Improvement
    • Management review of internal control processes
    • Investigation of internal deviation
    • Corrective actions and planning

 Duration: 3 days


Training Methodologies

  • Case Study
  • Individual Exercises
  • Role Play
  • Group Exercises
  • Group Presentation
  • Examination

 Assessment and Qualification

Learning is assessed through:

  • 2 hours open examination. Passing the exams qualifies the candidate for Cognicert Auditing and Internal Control Professional (CPD Certificate)
  • Practical experience of 25 days with activity log qualifies participants for our Cognicert Auditing and Internal Control Professional (Implementer Category) I.D Card and Certificate
  • Practical experience of 50 days with activity log qualifies participants for our Cognicert Auditing and Internal Control Professional (Lead Implementer Category) I.D Card and Certificate

 Self-Study Material, Exam and Certification 

Online Training, Material, Exam and Certification 

Classroom Training Location Here (Fee to be decided by delivery partners)




February 27

January 22, 2022

March 24

February 22, 2022

April 21

March 22, 2022

May 18

April 22, 2022

June 22

May 24, 2022

July 27

June 22, 2022

Aug 24

July 22, 2022

September 21

August 24, 2022

October 19

September 15, 2022

November  23

October 13, 2022

December 18

November 11, 2022

Cancellation: 3 weeks before examination attract 100% refund. 0% refund after.