COURSE OVERVIEW:

Welcome to the Plan & Conduct Internal Operational Audits course. This program has been designed to equip you with the practical knowledge, analytical techniques, and professional judgement required to conduct internal operational audits across any industry or organisational environment.

Operational audits play a central role in assessing efficiency, effectiveness, and the alignment between day-to-day activities and organisational goals. This course begins by introducing the purpose and role of operational audits, highlighting their importance in improving workflow performance, strengthening internal controls, and supporting organisational success. It also examines the need for auditor independence, ethical conduct, and objectivity, and explores how operational auditing contributes to broader organisational performance and governance outcomes.

Understanding operational compliance is essential to evaluating how well organisational processes function in practice. This section explores internal operational policies and procedures, regulatory and contractual obligations, and governance requirements that apply across industries. Learners also examine the potential consequences of operational non-compliance, including inefficiencies, performance failures, service disruptions, or legal and reputational impacts.

Operational audits rely on a clear understanding of the systems that support organisational functions. This section provides an overview of operational management systems, including their key components, the interaction between processes, people, and resources, and the influence of operations on broader organisational objectives. It also outlines common operational risks and inefficiencies that auditors must be prepared to identify and evaluate.

Defining audit objectives and scope is essential to ensuring accurate and meaningful audit outcomes. This section explains how to establish audit purpose and priorities, identify operational areas to be examined, determine performance expectations and criteria, and confirm required outputs with stakeholders. It emphasises the importance of clear scoping to ensure focused, relevant, and achievable audit activities.

Developing a thorough operational audit plan supports organised and transparent audit execution. This section outlines how to schedule and sequence audit activities, determine resource and data requirements, prepare audit tools and checklists, and communicate the audit plan to affected teams. Learners gain insight into the planning processes required for a smooth and timely audit.

The course examines a range of audit methodologies used to assess operational performance. This section introduces process-based, risk-based and systems-based approaches, as well as sampling and verification techniques. Learners explore how to maintain objectivity, gather credible evidence, and apply appropriate audit techniques when assessing operations in diverse workplace environments.

Reviewing documentation provides the foundation for understanding operational requirements and performance expectations. This section discusses how to evaluate standard operating procedures, workflow instructions, KPI dashboards, performance data, maintenance records, quality documentation, and previous audit reports. It highlights the role of document review in assessing the completeness and accuracy of operational systems.

Operational process reviews allow auditors to observe how work is actually performed. This section describes how to map workflows, identify critical process points, assess interactions between tasks and resources, diagnose inefficiencies or bottlenecks, and compare documented expectations with actual practice. These reviews provide valuable insight into operational performance and system effectiveness.

Interviewing personnel and operational stakeholders forms a vital part of the evidence-gathering process. This section explains how to identify the right people to interview, use questioning techniques to gather qualitative information, validate staff understanding of their roles, and record information impartially. It demonstrates how consultation helps uncover practical challenges and opportunities for improvement.

Evaluating operational controls and safeguards is essential for determining how well systems support reliable performance. This section examines how to assess control alignment with operational risks, review monitoring and oversight mechanisms, identify control failures or gaps, and determine the reliability of oversight processes. Learners explore how effective controls contribute to overall operational integrity.

Analysing operational data provides insights into performance trends and improvement needs. This section outlines how to review KPIs, identify variances, compare results with benchmarks, and assess the factors influencing operational outcomes. It emphasises data-driven decision-making as a key element of operational auditing.

Testing operational performance helps auditors verify whether processes are functioning as intended. This section explores the use of walkthroughs, activity observations, sampling techniques, and comparisons between expected and actual outputs. Learners examine how to document variances objectively and identify areas requiring improvement.

Identifying operational inefficiencies and risks enables organisations to strengthen performance and reduce disruptions. This section examines how to recognise ineffective or redundant processes, distinguish between systemic and localised issues, identify human, system, or resource-related problems, and determine root causes of operational gaps. It provides a framework for understanding and addressing underlying performance barriers.

Preparing operational audit findings requires clarity, accuracy, and impartiality. This section explains how to structure findings, link them to evidence and criteria, prioritise risks and inefficiencies, and ensure that findings remain objective and defensible. Learners develop the skills needed to present findings in a way that supports organisational decision-making.

Developing improvement recommendations enables organisations to make meaningful changes based on audit outcomes. This section outlines how to propose practical enhancements, recommend system and control improvements, align suggestions with organisational capability, and ensure that recommendations support long-term performance and strategic goals.

Reporting audit results ensures that operational teams and management clearly understand the outcomes and required actions. This section explores how to prepare structured reports, use organisational templates, communicate complex issues, and maintain confidentiality and accuracy. It emphasises the importance of presenting information in a clear and actionable format.

Corrective action and follow-up monitoring ensure that audit outcomes lead to sustained improvement. This section addresses how to assign responsibilities, monitor progress, verify updates, reassess high-risk issues, and integrate improvements into broader operations. It demonstrates how follow-up strengthens organisational resilience and operational performance.

Finally, the course concludes with strategies for enhancing the operational audit program itself. This section discusses how to evaluate audit program effectiveness, update audit tools and criteria, develop auditor capability, and ensure alignment with organisational goals. It highlights the continuous improvement mindset required to maintain a strong and relevant operational audit function.

By the end of this course, you will be equipped with the knowledge, skills, and professional frameworks required to plan and conduct operational audits that improve efficiency, reduce risk, and support effective organisational performance 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 Operational Audits

• Purpose and role of operational audits
• Importance of operational effectiveness and efficiency
• Auditor independence and professional conduct
• Links between operational audits and organisational performance

2. Understanding Operational Compliance Requirements

• Internal operational policies and procedures
• Regulatory and contractual obligations
• Industry-agnostic governance requirements
• Consequences of operational non-compliance

3. Operational Management Systems Overview

• Key components of operational management systems
• Interactions between processes, people, and resources
• Impact of operations on organisational goals
• Common operational risks and inefficiencies

4. Determining Operational Audit Objectives and Scope

• Establishing audit purpose and priorities
• Defining operational areas under review
• Identifying performance expectations and criteria
• Confirming required outputs with stakeholders

5. Developing the Operational Audit Plan

• Scheduling and sequencing audit activities
• Determining resource and data requirements
• Preparing audit tools and checklists
• Communicating the plan across affected areas

6. Operational Audit Methodologies and Techniques

• Process-based, risk-based and systems-based approaches
• Sampling approaches for workflows or activities
• Techniques for verifying operational performance
• Maintaining objectivity during operational assessments

7. Reviewing Operational Documentation

• Standard operating procedures (SOPs) and workflows
• Performance reports and KPI dashboards
• Maintenance, inspection and quality records
• Previous audit findings and improvement reports

8. Conducting Operational Process Reviews

• Mapping workflows and identifying critical points
• Assessing the interaction between tasks and resources
• Identifying inefficiencies, bottlenecks and redundancies
• Evaluating alignment between documented and actual practice

9. Interviewing Personnel and Operational Stakeholders

• Selecting relevant personnel for interviews
• Gathering qualitative data on workflows
• Validating understanding of roles and expectations
• Recording information accurately and impartially

10. Evaluating Operational Controls and Safeguards

• Assessing control alignment with operational risks
• Reviewing monitoring systems and checks
• Identifying control gaps or failures
• Assessing the reliability of oversight processes

11. Analysing Operational Data and Metrics

• Reviewing KPIs and performance indicators
• Trend analysis and variance identification
• Comparing performance against benchmarks
• Identifying factors impacting operational outcomes

12. Testing Operational Performance

• Conducting walkthroughs and activity observations
• Verifying performance through sampling
• Comparing expected vs actual operational outputs
• Documenting variances and gaps in performance

13. Identifying Operational Inefficiencies and Risks

• Recognising ineffective or redundant processes
• Identifying human, system or resource-related issues
• Differentiating localised vs systemic problems
• Determining root causes of operational gaps

14. Preparing Operational Audit Findings

• Structuring findings for clarity and accuracy
• Linking findings to evidence and audit criteria
• Prioritising operational risks and inefficiencies
• Ensuring findings remain objective and factual

15. Developing Operational Improvement Recommendations

• Suggesting practical enhancements to processes
• Proposing system and control improvements
• Aligning recommendations with organisational capabilities
• Ensuring recommendations support long-term performance

16. Reporting Operational Audit Results

• Preparing reports for management and operational teams
• Using structured report formats and templates
• Communicating complex operational issues clearly
• Maintaining confidentiality and accuracy in reporting

17. Corrective Action and Follow-Up Monitoring

• Assigning responsibilities for improvement actions
• Monitoring progress and verifying updates
• Reassessing high-risk operational issues
• Integrating improvements into operations

18. Enhancing the Operational Audit Program

• Evaluating program effectiveness and relevance
• Updating tools, criteria and methodologies
• Supporting auditor capability and professional growth
• Aligning the audit program with organisational goals

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”.