Basic Auditing Training

Learning Outcomes

• Apply the fundamental principles and concepts of auditing in accordance with South African regulatory frameworks.
• Analyze the audit process, including planning, risk assessment, and evidence gathering.
• Evaluate internal control systems to identify weaknesses and recommend improvements.
• Demonstrate the ability to perform basic audit procedures and document working papers.
• Evaluate audit findings and prepare clear, concise audit reports for stakeholders.
• Implement ethical and professional conduct throughout the audit engagement.

Target Audience

This course is ideal for entry-level auditors, accounting officers, financial administrators, and internal control personnel who are involved in or support the audit function. It is also suitable for managers and business owners seeking a fundamental understanding of auditing to improve governance and compliance.

Prerequisites

None — open enrollment.

Course Outline

Practicals

Overview

Practical sessions are integral to this course, allowing learners to apply auditing concepts in simulated scenarios. These hands-on activities reinforce theoretical knowledge, develop critical thinking, and build confidence in performing audit procedures. Learners will work individually and in groups to complete tasks that mirror real-world audit engagements.

Practical Activities

• Audit Planning and Risk Assessment Simulation — Learners are provided with a case study of a fictional company and must develop an audit plan, assess risks, and determine materiality. They document their findings in a planning memorandum. (3h)
• Audit Evidence Collection and Documentation — Using a simulated set of financial records and supporting documents, learners perform audit procedures such as vouching, confirmation, and analytical review. They document their work in audit working papers. (4h)
• Audit Reporting and Opinion Formulation — Based on the evidence gathered in the previous practical, learners evaluate misstatements and draft an audit report with an appropriate opinion. They present their conclusions to the group. (3h)

Summatives

Each delegate is assessed continuously throughout the course via daily exercises, scored practical assignments, and a final summative test at the end.

Practical Assignments — 30%

Practical assignments are observed and scored against a rubric during the practical sessions. Each delegate's practical mark is averaged into a single 100% score and contributes 30% to the final total.

Daily Exercises — 20%

Every training day ends with a multiple-choice exercise scored out of 100%. The scores from each daily exercise are averaged across the duration of the course to produce a Daily Average mark, which contributes 20% to the final total.

Final Test — 50%

On the last day a final summative test is written. It is a multiple-choice paper with multiple-answer questions: each question may have more than one correct option, and a single wrong selection on a question marks the entire question wrong — no partial credit. The final test is scored out of 100% and contributes 50% to the overall mark.

Final Total

Component	Out of	Weight
Practical Assignments (rubric-scored)	100%	30%
Daily Average (multiple choice)	100%	20%
Final Test (multi-answer multiple choice)	100%	50%
Final Total	—	100%

All marks are recorded on the AATICD LMS and visible to each learner under their account.

Certificate

How it works

• Certificates are auto-generated on the AATICD LMS as soon as the marks pass the 50% threshold.
• Each certificate is a branded PDF with the delegate's name, the course title, the unit standard ID, NQF level, credits, and the date of issue.
• You can download or print your certificate from your LMS dashboard at any time after issue — there's no reissue fee and no expiry date.
• If you scored under 50% you can sit the final test again at the next scheduled session at no extra cost.

Where to find it

Sign in to the LMS, open your dashboard, and your certificates appear under My Certificates. Each entry has a View / Download button and a print option.

Training Discounts

Group discounts apply automatically — the more delegates you enrol, the greater the saving. Discounts are calculated at 3% per 5 delegates, scaling up to 40% off for 100+ delegates.

Delegates	Discount
5	3% off
10	6% off
15	9% off
20	12% off
25	15% off
30	18% off
50	30% off
75	40% off
100	40% off

3% discount per 5 delegates, up to 40% off for 100+ delegates. Contact us for a custom group quote.