Format: Live instructor-led online training via Zoom / Microsoft Teams

Internal Audit for NGOs Training Course

Course Introduction

Internal Audit for NGOs is a comprehensive professional training course designed to equip internal auditors, finance managers, compliance officers, grant managers, risk management professionals, project managers, board members, and senior executives with the practical knowledge and skills required to establish, strengthen, and manage effective internal audit functions within non-governmental organizations (NGOs), civil society organizations (CSOs), humanitarian agencies, and donor-funded projects. The course focuses on governance, risk management, internal controls, compliance monitoring, fraud prevention, donor accountability, operational efficiency, and organizational transparency. As NGOs face increasing scrutiny from donors, regulators, beneficiaries, and stakeholders, robust internal audit systems are essential for safeguarding resources, improving accountability, and ensuring sustainable organizational performance.

The course provides participants with an in-depth understanding of internal audit principles, risk-based auditing methodologies, audit planning, internal control frameworks, financial compliance, operational audits, procurement audits, grant compliance reviews, and governance assessments. Participants will learn how to evaluate organizational systems, identify control weaknesses, assess risks, recommend corrective actions, and support continuous improvement initiatives. Through practical exercises and case studies, participants will gain hands-on experience in conducting internal audits across finance, procurement, human resources, logistics, grants management, and program operations.

The training further explores donor compliance requirements, fraud risk assessment, forensic auditing techniques, audit reporting, data analytics, audit follow-up processes, ethics, and professional standards. Participants will develop competencies in preparing audit plans, conducting fieldwork, gathering audit evidence, preparing audit reports, and monitoring implementation of audit recommendations. The course emphasizes internationally recognized internal auditing standards and best practices that strengthen organizational governance and accountability.

By integrating theory with practical applications, this course enables participants to establish effective internal audit systems, improve risk management processes, strengthen internal controls, enhance donor confidence, and support organizational sustainability. Participants will leave the training equipped with practical tools, templates, and action plans to conduct value-adding audits that contribute to transparency, efficiency, compliance, and organizational excellence.

Course Objectives

Upon completion of this course, participants will be able to:

1.     Understand the principles and standards of internal auditing in NGOs.

2.     Apply risk-based audit methodologies and frameworks.

3.     Evaluate internal control systems and governance structures.

4.     Conduct financial, operational, compliance, and procurement audits.

5.     Assess donor compliance and grant management practices.

6.     Identify, analyze, and mitigate organizational risks.

7.     Detect and prevent fraud, waste, and abuse of resources.

8.     Prepare professional audit reports and recommendations.

9.     Monitor implementation of corrective actions and audit findings.

10.  Strengthen accountability, transparency, and organizational performance.

Organization Benefits

Organizations sponsoring participants will benefit through:

1.     Improved governance and accountability systems.

2.     Strengthened internal controls and compliance mechanisms.

3.     Enhanced donor confidence and funding sustainability.

4.     Improved risk identification and management.

5.     Reduced fraud, financial losses, and operational inefficiencies.

6.     Better compliance with donor and regulatory requirements.

7.     Improved financial management and resource utilization.

8.     Stronger procurement and grant management oversight.

9.     Enhanced organizational transparency and credibility.

10.  Increased effectiveness and sustainability of programs and projects.

Target Participants

This course is suitable for:

·       Internal auditors and audit managers.

·       Finance managers and accountants.

·       Compliance and risk management officers.

·       Grant and contract managers.

·       Procurement and logistics officers.

·       Program and project managers.

·       NGO executive directors and senior managers.

·       Board audit committee members.

·       Monitoring and evaluation professionals.

·       Human resource managers.

·       Donor-funded project staff.

·       Governance and accountability specialists.

Course Outline

Module 1: Foundations of Internal Auditing in NGOs

·       Principles and objectives of internal auditing

·       Internal audit standards and ethics

·       Role of internal audit in NGOs

·       Governance and accountability frameworks

·       Internal audit charter development

·       Risk-based auditing concepts

Case Study: Establishing an internal audit function in a growing NGO.

Module 2: Governance, Risk Management and Internal Controls

·       Governance structures and responsibilities

·       Enterprise risk management frameworks

·       Internal control systems

·       Control environment assessment

·       Risk identification and analysis

·       Monitoring and reporting controls

Case Study: Assessing governance and control weaknesses in a donor-funded project.

Module 3: Audit Planning and Risk Assessment

·       Annual audit planning processes

·       Audit universe development

·       Risk-based audit planning

·       Audit scope and objectives

·       Resource allocation and scheduling

·       Preparing audit engagement plans

Case Study: Developing a risk-based audit plan for an NGO.

Module 4: Financial Auditing and Compliance Reviews

·       Financial audit methodologies

·       Reviewing accounting systems and records

·       Cash and bank audit procedures

·       Budget monitoring and expenditure verification

·       Donor compliance assessments

·       Financial reporting reviews

Case Study: Conducting a financial compliance audit of a donor-funded project.

Module 5: Procurement and Grant Auditing

·       Procurement audit principles

·       Vendor and contract compliance reviews

·       Procurement risk assessment

·       Grant management audits

·       Sub-grantee compliance reviews

·       Procurement fraud indicators

Case Study: Auditing procurement activities in a humanitarian response project.

Module 6: Operational and Program Auditing

·       Operational audit methodologies

·       Program effectiveness assessments

·       Resource utilization reviews

·       Performance auditing approaches

·       Service delivery evaluations

·       Operational efficiency improvements

Case Study: Assessing efficiency and effectiveness of a development program.

Module 7: Fraud Risk Management and Investigation

·       Fraud risk assessment techniques

·       Fraud prevention frameworks

·       Detecting fraud indicators

·       Investigation procedures and evidence collection

·       Whistleblower systems

·       Reporting fraud findings

Case Study: Investigating suspected fraud in project implementation activities.

Module 8: Audit Fieldwork and Evidence Collection

·       Audit testing methodologies

·       Sampling techniques

·       Interviewing and observation methods

·       Documentation and working papers

·       Data analysis and verification

·       Evidence quality assurance

Case Study: Conducting audit fieldwork and documenting findings.

Module 9: Audit Reporting and Communication

·       Audit report writing techniques

·       Developing findings and recommendations

·       Risk rating methodologies

·       Presenting audit results

·       Communicating with management

·       Stakeholder engagement during audits

Case Study: Preparing and presenting an internal audit report to senior management.

Module 10: Audit Follow-Up and Continuous Improvement

·       Monitoring corrective actions

·       Tracking implementation of recommendations

·       Follow-up audit procedures

·       Continuous control improvement

·       Lessons learned and organizational learning

·       Measuring audit effectiveness

Case Study: Evaluating implementation of audit recommendations.

Module 11: Technology and Data Analytics in Internal Auditing

·       Audit management software

·       Data analytics tools and techniques

·       Continuous auditing approaches

·       Digital compliance monitoring

·       Cybersecurity audit considerations

·       Technology-enabled risk assessments

Case Study: Using data analytics to identify financial irregularities.

Module 12: Strategic Internal Audit Leadership and Sustainability

·       Building a high-performing audit function

·       Strategic audit planning

·       Audit quality assurance programs

·       Capacity building and professional development

·       Organizational resilience and sustainability

·       Developing internal audit action plans

Case Study: Creating a strategic roadmap for strengthening NGO internal audit systems.

General Information

1.     Customized Training: All our courses can be tailored to meet the specific needs of participants.

2.     Language Proficiency: Participants should have a good command of the English language.

3.     Comprehensive Learning: Our training includes well-structured presentations, practical exercises, web-based tutorials, and collaborative group work. Our facilitators are seasoned experts with over a decade of experience.

4.     Certification: Upon successful completion of training, participants will receive a certificate from Foscore Development Center (FDC-K).

5.     Training Locations: Training sessions are conducted at Foscore Development Center (FDC-K) centers. We also offer options for in-house and online training, customized to the client's schedule.

6.     Flexible Duration: Course durations are adaptable, and content can be adjusted to fit the required number of days.

7.     Onsite Training Inclusions: The course fee for onsite training covers facilitation, training materials, two coffee breaks, a buffet lunch, and a Certificate of Successful Completion. Participants are responsible for their travel expenses, airport transfers, visa applications, dinners, health/accident insurance, and personal expenses.

8.     Additional Services: Accommodation, pickup services, freight booking, and visa processing arrangements are available upon request at discounted rates.

9.     Equipment: Tablets and laptops can be provided to participants at an additional cost.

10.  Post-Training Support: We offer one year of free consultation and coaching after the course.

11.  Group Discounts: Register as a group of more than two and enjoy a discount ranging from 10% to 50%.

12.  Payment Terms: Payment should be made before the commencement of the training or as mutually agreed upon, to the Foscore Development Center account. This ensures better preparation for your training.

13.  Contact Us: For any inquiries, please reach out to us at training@fdc-k.org or call us at +254712260031.

14.  Website: Visit our website at www.fdc-k.org for more information.