阿拉木图有效履行内部审计职能培训

培训项目概述

Internal audit gives boards, ministers and senior managers independent assurance that risks are understood, controls work and public or company resources are used as intended. It also advises on how processes can improve. Effective Internal Audit Function Execution Training in Almaty is a five-day programme on running that function well: from the charter and the risk-based plan to fieldwork, reporting, follow-up and quality assurance.

The profession’s rules have changed. The Institute of Internal Auditors (IIA) replaced its former International Professional Practices Framework with the Global Internal Audit Standards, which took effect on 9 January 2025. The new Standards are organised in five domains and 15 principles, and they set clearer expectations on governance of the function, the role of the board, performance measurement and quality. The IIA has also introduced Topical Requirements, starting with cybersecurity, which took effect on 5 February 2026.

Kazakhstan is a strong setting for this subject. Its 2025 PEFA assessment, led by the Ministry of Finance with the World Bank and the Asian Development Bank, found that an internal control and audit system aligned with international standards now covers nearly all central government spending, with high completion of planned audits. At the same time, the Supreme Audit Chamber reported 648.7 billion tenge of inefficient budget use in 2025, a reminder that assurance must keep pace with spending.

The programme keeps the practical core of the earlier course, including audit fieldwork, testing of controls, sampling and fraud, and updates it to the 2024 Standards, the COSO 2013 Internal Control framework and current public sector practice.

It suits internal auditors in ministries, agencies, state-owned enterprises, banks and companies, as well as finance and risk staff who work with them.

本培训项目可在以下方面加强机构能力

• Applying the IIA Global Internal Audit Standards (2024)
• Internal audit charters and mandates
• Board and audit committee oversight of internal audit
• Independence, objectivity and ethics
• Internal audit strategy and resourcing
• Building and maintaining the audit universe
• Risk-based annual and multi-year audit plans
• Engagement planning, objectives and scope
• Assessing controls using the COSO 2013 framework
• Testing design and operating effectiveness of controls
• Audit sampling methods and sample sizes
• Data analytics in audit fieldwork
• Working papers, evidence and documentation
• Writing findings and actionable recommendations
• Following up management action plans
• Fraud risk, red flags and the auditor’s response
• Applying IIA Topical Requirements, including cybersecurity
• Quality assurance and improvement programmes
• Performance measures for the internal audit function
• Coordination with external audit and other assurance providers

Participants leave with a working set of templates and a clear plan for bringing their function into line with the current Standards.

The Growing Importance of an Effective Internal Audit Function

Expectations of internal audit are rising on three fronts. First, the Global Internal Audit Standards ask chief audit executives to agree a strategy with the board, measure the function’s performance and run a quality programme that includes external assessment. Second, IIA Topical Requirements now set minimum coverage for specific risks: cybersecurity applies from February 2026, and a third-party risk requirement followed in September 2026, with further topics such as organisational behaviour scheduled. Third, governments are using audit results more directly in budget decisions.

Kazakhstan illustrates the last point. The Law on State Audit and Financial Control (No. 392-V of 2015) sets out a system that includes the Supreme Audit Chamber, regional audit commissions, the authorised body for internal state audit within the Ministry of Finance, and internal audit services in central government bodies. The 2025 PEFA assessment rated internal and external audit among the areas that improved most since 2018, while procurement competition, debt management and public investment management still need attention. These are exactly the areas where internal audit can add value.

各机构日益需要具备以下能力的专业人员：

• Applying the 15 principles of the Global Internal Audit Standards
• Linking the audit plan to strategic objectives and risks
• Explaining audit results clearly to boards and ministers
• Assessing internal control against COSO 2013
• Auditing procurement and public investment processes
• Covering cybersecurity and third-party risks
• Using data analytics to test whole populations
• Choosing sound samples and defending them
• Recognising fraud indicators and escalating them properly
• Writing findings with root causes and practical actions
• Tracking implementation of recommendations
• Measuring the performance and quality of the function

Strong internal audit systems help organisations:

• Detect control weaknesses before they cause losses
• Use public and company funds more efficiently
• Reduce repeat findings from external auditors
• Strengthen governance and accountability
• Prioritise resources toward the highest risks
• Respond earlier to fraud and misconduct
• Improve confidence among boards, lenders and the public
• Support reforms such as new budget and procurement rules
• Build a culture of continuous improvement

An internal audit function that follows current Standards and focuses on real risks becomes a partner to management rather than a compliance exercise.

Who Should Attend This Internal Audit Training?

本培训项目适合：

• Chief audit executives and heads of internal audit
• Internal audit managers and team leaders
• Internal auditors at all levels
• Junior and aspiring internal auditors
• Staff of internal audit services in ministries and agencies
• Internal auditors in state-owned enterprises and holding companies
• Audit committee members and secretaries
• Risk management and compliance officers
• Financial controllers and finance managers
• Staff of central harmonisation units for internal audit
• Auditors in banks and financial institutions
• Project financial management specialists in PIUs
• Inspectors and financial control officers
• External auditors who rely on internal audit work

The programme suits both career internal auditors refreshing their practice and finance professionals moving into audit roles.

Internal Audit Training Objectives

Upon successful completion of this Internal Audit Training, participants will be able to:

• Explain the purpose and structure of the Global Internal Audit Standards
• Draft or update an internal audit charter
• Describe the role of the board and audit committee
• Build an audit universe and a risk-based audit plan
• Plan an engagement with clear objectives and scope
• Evaluate internal control using the COSO 2013 components
• Test the design and operating effectiveness of controls
• Select and justify audit samples
• Prepare complete and well-organised working papers
• Write findings and recommendations management can act on
• Respond appropriately when fraud is suspected
• Apply the cybersecurity Topical Requirement in planning
• Design a quality assurance and improvement programme

Each objective is linked to a tool or template that participants complete during the programme.

培训项目内容与结构

Internal Audit Training Methodology

The programme is built around the work internal auditors actually do. Each topic moves quickly from short explanation to exercises on realistic documents and data.

本培训项目融合了：

• Short expert briefings on the Standards and COSO
• Review of charters, plans and audit reports
• Risk scoring and planning exercises
• Process walkthroughs and flowcharting
• Control testing on sample documents
• Sampling and data analytics on a practice dataset
• Fraud scenarios and escalation role-plays
• Report writing and peer review
• Mock audit committee presentations
• Group work in mixed public and private sector teams
• 每日反思如何在工作中应用

Facilitators are experienced internal audit practitioners. Before the programme, participants can complete Risalat’s free governance and audit diagnostic to see where their function stands and which sessions matter most to them.

预期成果

Upon completion of this Internal Audit Training, participants will be able to:

• Run their function in line with the Global Internal Audit Standards
• Present a risk-based plan that the board understands and supports
• Plan engagements with focused objectives and scope
• Assess and test internal control with confidence
• Use sampling and analytics to support conclusions
• Handle fraud indicators correctly
• Write reports that lead to action
• Track recommendations through to closure
• Measure and improve the quality of audit work

Heads of audit should see clearer plans, stronger working papers and better follow-up within the first audit cycle after the programme.

Institutional Application of Internal Audit Training

本培训项目帮助机构加强：

• Internal audit charters and reporting lines
• Audit committee oversight
• Risk-based audit planning
• 内部控制框架
• Audit methodology manuals
• Coverage of procurement and investment spending
• Cybersecurity and third-party risk assurance
• Fraud prevention and response
• Follow-up of audit recommendations
• Coordination with supreme audit institutions and external auditors
• Quality assurance and improvement programmes
• Performance reporting of the audit function

学员将带着实用工具回到工作岗位，以提升：

• Internal audit charter template
• Audit universe and risk scoring tool
• Risk and control matrix
• Control testing worksheets
• Sampling calculator and guide
• Working paper templates
• Audit finding and report template
• Recommendation tracking log
• Quality assurance checklist

Institutions planning a wider review can pair the programme with Risalat’s institutional capacity assessment to place internal audit within a broader governance improvement plan.

区域相关性与应用

亚洲

In Central Asia, ministries of finance have built internal audit services and central harmonisation units, often with support from the World Bank, ADB and peer networks such as PEMPAL’s Internal Audit Community of Practice. Kazakhstan’s 2025 PEFA results show what this investment can achieve.

欧洲

Across Europe, public internal financial control models and the new IIA Standards are shaping how ministries and agencies organise internal audit, report to audit committees and coordinate with supreme audit institutions.

中东

Gulf governments and state-owned companies are expanding internal audit functions as they diversify spending and investment. The Standards’ focus on board oversight and performance measurement fits these reforms.

非洲

Many African ministries and PIUs work under financier requirements for internal audit and fiduciary control. PEFA assessments regularly examine internal audit coverage and follow-up, which gives teams a clear benchmark.

Participants from different regions share a common standard, which makes comparing practice during the week especially useful.

东道国概况：哈萨克斯坦

Almaty is Kazakhstan’s largest city and its main business and financial centre, set at the foot of the Trans-Ili Alatau mountains. It offers international hotels, conference venues and good connections, and is a convenient meeting point for participants from Central Asia, the Caucasus, South Asia and the Middle East.

Kazakhstan is a useful benchmark for internal audit. Its system of state audit combines the Supreme Audit Chamber, regional audit commissions, the Ministry of Finance’s internal state audit body and internal audit services in government bodies. The 2025 PEFA assessment, published in January 2026, recorded improvement in 17 of 31 indicators and credited the country with internal control and audit that covers nearly all government spending, while naming procurement and investment management as priorities. Participants can study a system that is improving quickly and still faces familiar challenges.

Almaty International Airport has direct flights to many cities in Asia, Europe and the Middle East. Kazakhstan allows visa-free entry for citizens of many countries, typically for stays of up to 30 days, and offers electronic visas for many others; rules depend on nationality, so participants should check official guidance, and Risalat provides visa support letters on request.

Internal Audit Training Deliverables

Risalat在培训前、培训期间和培训后提供全程服务，让学员能够专心学习。

培训开始前

• 学员课前评估
• Internal Audit Readiness Assessment
• Internal Audit Resource Pack
• 课前阅读资料
• 免费签证支持与咨询
• 机场接机与欢迎协助
• 住宿（含早餐）
• 欢迎交流晚宴

培训期间

• Risalat培训礼包（背包、水瓶、马克杯、T恤、帽子、护照套、笔、笔记本、冰箱贴及钥匙扣）
• Comprehensive Internal Audit Training Manual
• Internal Audit Charter Template
• Audit Universe and Risk Scoring Tool
• Risk and Control Matrix Template
• Sampling Calculator and Guide
• Working Paper and Report Templates
• 实践研讨与模拟演练
• 小组讨论与同伴学习
• 每日午餐与茶歇
• 全面使用培训场地设施
• 装有数字学习资料的迷你平板电脑
• 实地考察（如适用）
• 城市休闲观光

培训结束后

• 结业证书
• Risalat培训项目参与表彰奖
• 培训后参考资料
• Recommendation Tracking Log
• Quality Assurance and Improvement Checklist
• 培训后支持与跟进指导
• 培训项目报告

Ministries, agencies, state-owned enterprises and companies can also request this programme as a tailored in-house course built around their own charter, plan and methodology. Request a tailored proposal and Risalat will design it with your team.

Common Challenges in Internal Audit Function Execution, And How This Training Helps

How do we move our function onto the Global Internal Audit Standards?

Day 1 maps the old IPPF to the five domains and 15 principles, and the charter workshop shows exactly what to change first. Day 5 adds the quality programme the Standards expect.

How can we make our audit plan genuinely risk-based?

Day 2 builds an audit universe, scores risks and turns them into a plan, using external inputs such as PEFA findings and supreme audit reports.

How do we cover cybersecurity without specialist auditors?

Days 2 and 3 explain the cybersecurity Topical Requirement, basic IT general controls and when to bring in specialists or co-source.

How should we test controls in high-risk processes such as procurement?

Day 3’s procurement-to-payment workshop shows how to walk through the process, test key controls and rate weaknesses.

How do we choose samples we can defend?

Day 4 covers statistical and judgemental sampling, sample size and selection, and when analytics can replace sampling altogether.

How should auditors act when fraud is suspected?

Day 4 sets out red flags, documentation, escalation and legal limits, so auditors protect evidence and avoid compromising investigations.

How can we get management to implement our recommendations?

Day 5 focuses on root-cause findings, practical recommendations, agreed action plans and a tracking log reported to the audit committee.

常见问题

Does the programme follow the new IIA Standards?

Yes. It is built on the Global Internal Audit Standards, which took effect on 9 January 2025, and covers the cybersecurity Topical Requirement in force since 5 February 2026.

谁应参加？

Heads of internal audit, internal auditors at all levels, audit committee members, risk and compliance officers, and finance staff moving into audit roles in public bodies, state-owned enterprises and companies.

Is it relevant to public sector internal audit in Kazakhstan and Central Asia?

Yes. Sessions use Kazakhstan's state audit system and its 2025 PEFA results as reference material, alongside international practice.

What tools will participants take home?

A charter template, audit universe and risk scoring tool, risk and control matrix, sampling guide, working paper and report templates, and a recommendation tracking log.

本培训项目能否以内训形式举办？

Yes. Institutions can request a tailored version built around their own charter, plan and methodology through Risalat's proposal form.

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