Internal Audit Decision Making for NGOs Training Course

Course Overview

The Internal Audit Decision Making for NGOs Training Course is a comprehensive capacity-building program designed to strengthen the knowledge, practical skills, and leadership capabilities of professionals responsible for governance, internal audit, compliance, accountability, and organizational performance within non-governmental organizations (NGOs). The course equips participants with advanced competencies in internal auditing, risk-based decision making, governance, accountability, donor compliance, financial management, fraud prevention, internal controls, audit planning, operational auditing, performance auditing, compliance auditing, enterprise risk management (ERM), strategic decision making, organizational resilience, monitoring and evaluation, financial accountability, transparency, ethics, and NGO governance. Participants will learn how to utilize audit findings to support strategic decisions, improve operational efficiency, strengthen donor confidence, and enhance organizational sustainability.

The program is aligned with internationally recognized standards and frameworks including the Institute of Internal Auditors (IIA) International Professional Practices Framework (IPPF), Global Internal Audit Standards, COSO Internal Control Framework, COSO Enterprise Risk Management (ERM), ISO 31000 Risk Management, ISO 37301 Compliance Management Systems, International Standards on Auditing (ISA), International Financial Reporting Standards (IFRS), OECD Principles of Good Governance, Results-Based Management (RBM), Balanced Scorecard (BSC), and Sustainable Development Goals (SDGs). Participants will develop competencies in audit governance, internal control evaluation, fraud risk management, donor compliance, evidence-based decision-making, and organizational performance improvement.

The course provides practical exposure to modern audit and analytical technologies including Microsoft Power BI, Microsoft Excel (Advanced), Microsoft Project, Tableau, ACL Analytics, CaseWare IDEA, Audit Management Software, Enterprise Resource Planning (ERP) systems, Governance Risk and Compliance (GRC) platforms, data analytics tools, business intelligence dashboards, cloud-based financial systems, and digital audit reporting solutions. Practical exercises include audit planning, audit sampling, control testing, financial analysis, fraud detection, dashboard development, risk assessment, audit reporting, and executive decision-support simulations.

Delivered through expert-led presentations, practical workshops, simulations, collaborative learning, NGO case analyses, group discussions, audit exercises, and real-world case studies, participants will strengthen their ability to conduct value-adding internal audits, improve governance systems, enhance transparency, support strategic management decisions, strengthen donor accountability, improve compliance, and build resilient, high-performing NGO operations.

Course Objectives

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

1. Understand modern internal audit principles and governance frameworks.
2. Apply risk-based internal auditing techniques in NGO operations.
3. Strengthen internal control systems and organizational accountability.
4. Conduct effective audit planning, execution, and reporting.
5. Improve donor compliance and regulatory compliance management.
6. Utilize audit findings to support strategic decision-making.
7. Apply digital audit tools and data analytics techniques.
8. Detect and prevent fraud through effective audit practices.
9. Enhance organizational performance through audit recommendations.
10. Promote transparency, ethics, and continuous organizational improvement.

Organization Benefits

Organizations participating in this course will be able to:

1. Strengthen governance and accountability systems.
2. Improve internal control effectiveness.
3. Enhance donor confidence and regulatory compliance.
4. Reduce operational, financial, and fraud risks.
5. Improve evidence-based management decision-making.
6. Increase efficiency through risk-based auditing.
7. Strengthen organizational transparency and integrity.
8. Improve audit reporting and management oversight.
9. Enhance financial stewardship and resource utilization.
10. Build sustainable, resilient, and high-performing NGO operations.

Target Participants

• Internal Auditors
• Audit Managers
• Finance Managers
• Finance Officers
• Compliance Officers
• Risk Management Officers
• Monitoring and Evaluation Managers
• Program Managers
• Grants Managers
• Procurement Officers
• Governance Specialists
• Executive Directors
• Country Directors
• Operations Managers
• Board Audit Committee Members
• Project Coordinators
• Accountants
• Donor Compliance Officers
• NGO Executives
• Professionals responsible for governance, auditing, compliance, finance, risk management, and organizational accountability.

Course Outline

Module 1: Internal Audit Governance and Strategic Decision Making

• Principles of internal auditing
• NGO governance frameworks
• Roles of internal auditors
• Ethical auditing and professional conduct
• Risk-based decision-making
• Case Study: Establishing an effective internal audit function in an international NGO.

Module 2: Audit Planning, Risk Assessment, and Internal Controls

• Risk-based audit planning
• Internal control assessment
• Risk identification and evaluation
• Audit programs and methodologies
• Audit evidence collection
• Case Study: Conducting a comprehensive internal control assessment for a donor-funded project.

Module 3: Compliance, Financial Auditing, and Fraud Risk Management

• Donor compliance requirements
• Financial auditing techniques
• Fraud risk assessment
• Fraud detection and prevention
• Regulatory compliance management
• Case Study: Investigating procurement irregularities within an NGO project.

Module 4: Digital Audit Analytics and Decision Support

• Audit analytics tools
• Data visualization and dashboards
• Business intelligence applications
• Continuous auditing techniques
• Digital audit reporting
• Case Study: Using Power BI to improve executive audit reporting and decision-making.

Module 5: Performance Auditing and Organizational Improvement

• Operational auditing
• Performance measurement
• Audit recommendations
• Organizational performance improvement
• Monitoring implementation of audit findings
• Case Study: Improving program efficiency through performance auditing.

Module 6: Leadership, Reporting, and Continuous Improvement

• Executive audit reporting
• Stakeholder communication
• Leadership in internal auditing
• Continuous quality improvement
• Emerging trends in NGO internal auditing
• Case Study: Developing an integrated internal audit improvement framework for a humanitarian organization.

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, flight 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 www.fdc-k.org for more information.