COURSE OVERVIEW:

Welcome to the Plan & Conduct Internal Compliance Audits course. This program has been designed to build the skills, knowledge, and professional judgement required to conduct effective internal compliance audits across any industry, organisational structure, or regulatory environment.

Internal compliance audits play a central role in strengthening organisational governance, safeguarding integrity, and ensuring that business practices align with legal, regulatory, and contractual obligations. This course begins by introducing the purpose and function of compliance audits, exploring the relationship between compliance and broader governance frameworks, and outlining the responsibilities that internal auditors carry. It also highlights the importance of independence, objectivity, and sound ethical conduct in maintaining credibility and trust throughout the audit process.

Understanding the foundations of compliance is essential for effective auditing. This section examines the wide range of compliance obligations that organisations may be subject to—including internal policies, industry standards, regulatory requirements, and contractual commitments. Learners explore how to identify the standards, codes, and rules relevant to their operational context and understand the potential operational, legal, and reputational consequences of non-compliance.

Internal auditors must have a clear understanding of the organisation’s compliance framework. This section outlines the structure and purpose of compliance programs, the linkages between compliance, risk, and quality management, and the distribution of roles and responsibilities across the organisation. It also explains how compliance systems are embedded into day-to-day operations and how these systems provide the benchmarks against which audit evidence is assessed.

Defining audit objectives and scope is a critical step in planning an effective compliance audit. This section explains how to determine the reasons for conducting the audit, establish clear boundaries, identify affected business units and processes, and articulate the measurable outcomes expected. Through this process, learners understand how well-defined scope supports accuracy, efficiency, and alignment with organisational priorities.

The development of a comprehensive audit plan supports structured, transparent, and systematic audit delivery. This section explores how to schedule activities, identify resource and skill requirements, prepare audit tools and documentation, and communicate plans to stakeholders. It reinforces the importance of strong preparation in ensuring that all audit activities are coordinated and delivered effectively.

A strong grasp of audit methodologies is fundamental to reliable compliance assessment. This section introduces system-based, process-based, and risk-based audit approaches, collectively forming the framework through which evidence is gathered and evaluated. Learners examine the types of audit evidence, sampling strategies, and the importance of maintaining objectivity to ensure that findings are fair, accurate, and defensible.

Reviewing documentation forms the foundation of compliance verification. This section outlines how to examine policies, procedures, work instructions, licences, certifications, records, and previous audit outcomes. It highlights the importance of evaluating document control practices to ensure that the organisation is working with current and approved materials that accurately reflect required standards.

Organisational process reviews provide insight into how compliance requirements are applied in practice. This section discusses how to interpret process flows, identify key control points, assess the design and effectiveness of controls, and observe real-time compliance performance within operational environments. This practical review helps auditors determine whether documented processes are being followed and whether controls are functioning as intended.

Interviewing personnel forms a valuable part of compliance validation. This section explores how to select the appropriate staff for interviews, apply questioning techniques to identify gaps, validate process understanding, and record information accurately. It highlights how staff insights contribute to understanding cultural, behavioural, and operational factors that may influence compliance outcomes.

Controls are at the heart of organisational compliance. This section focuses on how to identify mandatory and discretionary controls, evaluate their adequacy and operational effectiveness, and detect breakdowns, inconsistencies, or informal workarounds. Learners also assess internal monitoring practices to understand the organisation’s ongoing oversight of compliance risks.

Testing compliance through evidence collection solidifies audit conclusions. This section explains how to select records and activities for testing, verify compliance through documentation and observation, compare evidence against requirements, and identify errors or anomalies. These processes help determine the extent of conformance across the organisation.

Identifying compliance breaches and gaps is essential to determining areas for improvement. This section examines how to classify non-conformances, distinguish systemic issues from isolated incidents, identify regulatory and behavioural causes, and assess the risk and impact associated with each breach. It reinforces the importance of rigorous analysis in forming credible findings.

Formulating clear audit findings supports transparency and informed decision-making. This section outlines how to structure findings impartially, link evidence to specific requirements, prioritise findings based on severity and risk, and present well-reasoned justifications. This ensures that findings are defensible, actionable, and aligned with organisational expectations.

Developing audit recommendations helps organisations address issues and improve compliance performance. This section explores how to identify practical corrective actions, address root causes, propose preventive measures, and align recommendations with available resources and operational needs. Learners examine how strong recommendations support long-term compliance maturity.

Effective reporting is essential in communicating audit outcomes. This section explains how to structure reports clearly, use templates and organisational formats, communicate findings to management, and maintain confidentiality and document security. It highlights the importance of presenting information in a way that is usable, accurate, and aligned with governance requirements.

Corrective action and improvement processes ensure that audit outcomes translate into real change. This section examines how to assign responsibilities, monitor progress, verify closure, test effectiveness, and integrate improvements into broader compliance programs. It reinforces the importance of accountability in maintaining compliance standards.

Follow-up audits confirm whether actions have been sustained over time. This section explores how to plan follow-up activities, re-test previously non-compliant areas, evaluate long-term control effectiveness, and update compliance risk ratings. It ensures that improvements are embedded and that compliance risks are controlled.

Finally, the course concludes with a focus on strengthening the internal compliance audit program. This section discusses how to evaluate program performance, enhance tools and templates, build auditor capability, and support a positive organisational culture around compliance. It highlights the continuous improvement mindset required to maintain high standards and support organisational integrity.

By the end of this course, you will be equipped with the knowledge, frameworks, and auditing techniques to plan, conduct, and improve internal compliance audits that support effective governance, ethical conduct, and long-term organisational resilience across any industry.

Each section is complemented with examples to illustrate the concepts and techniques discussed.

LEARNING OUTCOMES:

By the end of this course, you will be able to understand the following topics:

1. Introduction to Internal Compliance Audits

• Purpose and function of internal compliance audits
• Relationship between compliance, governance and organisational integrity
• Key responsibilities of internal auditors
• Importance of independence and objectivity

2. Foundations of Compliance Requirements

• Types of compliance obligations across industries
• Internal, regulatory and contractual requirements
• Identifying relevant standards, codes and rules
• Consequences of non-compliance

3. Understanding Organisational Compliance Frameworks

• Structure of compliance programs and systems
• Links between compliance, risk and quality management
• Roles and responsibilities for maintaining compliance
• Integration of compliance systems into daily operations

4. Determining Audit Objectives and Scope

• Reasons for conducting the compliance audit
• Defining boundaries and audit focus areas
• Identifying affected business units and processes
• Establishing measurable audit outcomes

5. Developing the Compliance Audit Plan

• Scheduling and planning audit activities
• Determining resource and skill requirements
• Developing audit tools and documentation
• Communicating the audit plan to stakeholders

6. Compliance Audit Methodologies

• System-based, process-based and risk-based approaches
• Types of audit evidence and how they are used
• Sampling strategies for compliance testing
• Ensuring objectivity in assessment

7. Reviewing Compliance Documentation

• Policies, procedures and work instructions
• Records, logs, licences and certifications
• Previous audit reports and corrective actions
• Document control and version management

8. Conducting Organisational Process Reviews

• Understanding process flows and key control points
• Identifying regulatory or policy requirements
• Assessing control design and effectiveness
• Observing compliance in operational environments

9. Interviewing Personnel for Compliance Validation

• Selecting appropriate staff for interviews
• Questioning techniques to identify gaps
• Validating process knowledge and responsibilities
• Recording information accurately and consistently

10. Analysing Controls and Control Effectiveness

• Identifying mandatory and discretionary controls
• Evaluating adequacy and operational effectiveness
• Detecting breakdowns, inconsistencies and workarounds
• Assessing internal checks and monitoring practices

11. Testing Compliance Through Evidence Collection

• Selecting documents and activities for testing
• Verifying compliance through records and observations
• Comparing evidence against requirements
• Identifying errors, omissions and anomalies

12. Identifying Compliance Breaches and Gaps

• Classifying levels of non-conformance
• Distinguishing systemic issues from isolated incidents
• Identifying regulatory, procedural and behavioural causes
• Assessing risk and impact of identified breaches

13. Formulating Compliance Audit Findings

• Structuring findings clearly and impartially
• Linking evidence to specific requirements
• Prioritising findings based on severity and risk
• Developing well-reasoned justifications

14. Developing Audit Recommendations and Actions

• Identifying practical corrective actions
• Addressing root causes of non-compliance
• Suggesting preventive measures and stronger controls
• Aligning recommendations with organisational capabilities

15. Preparing and Presenting the Compliance Audit Report

• Structuring reports for clarity and usability
• Using templates and organisational formats
• Communicating findings to management and stakeholders
• Maintaining confidentiality and document security

16. Corrective Action and Improvement Processes

• Assigning responsibilities for corrective actions
• Monitoring progress and reviewing updates
• Verifying closure and testing effectiveness
• Integrating improvements into compliance systems

17. Conducting Follow-Up Audits

• Scheduling and planning follow-up activities
• Re-testing previously non-compliant areas
• Evaluating long-term control effectiveness
• Updating compliance risk ratings

18. Enhancing the Internal Compliance Audit Program

• Evaluating audit program performance
• Improving audit tools, templates and processes
• Building auditor capability and professional development
• Supporting organisational culture around compliance

COURSE DURATION:

The typical duration of this course is approximately 2-3 hours to complete. Your enrolment is Valid for 12 Months. Start anytime and study at your own pace.

COURSE REQUIREMENTS:

You must have access to a computer or any mobile device with Adobe Acrobat Reader (free PDF Viewer) installed, to complete this course.

COURSE DELIVERY:

Purchase and download course content.

ASSESSMENT:

A simple 10-question true or false quiz with Unlimited Submission Attempts.

CERTIFICATION:

Upon course completion, you will receive a customised digital “Certificate of Completion”.