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  • Group Challange : The PejaSko Quiz - Audit Training of Trainers (English)

    The objective of the group exercise is to recap the simulated audit client PejaSko Cheese Ltd. (PejaSko) and highlight key areas of the case study that is used throughout the audit training of trainers...

    Document Type: Deliverable Document Report No.: 134719 Document Date: January 1, 2019 Disclosure Status: Disclosed Author: Shukarova Savovska,Kalina,Pyziak,Piotr

  • Small and Medium Practices : the Trusted Advisors of SMEs (English)

    Small- and medium-sized practices (SMPs) have an important role to play in supplying professional services to their small- and medium-sized enterprise (SME) clients. This publication describes the range...

    Document Type: Working Paper Report No.: 129503 Document Date: January 1, 2018 Disclosure Status: Disclosed Author: Shukarova Savovska,Kalina,Arnold,Christopher,Yong, Johnny,Olsson, Mats

  • Audit Training of Trainers : Group Challenge - Developing Client Relationship Skills (English)

    The objective of this group challenge is to enhance the soft skills of participating trainers and to enable them to practice their client relationship skills and cross-selling techniques. By engaging in...

    Document Type: Working Paper Report No.: 129513 Document Date: January 1, 2018 Disclosure Status: Disclosed Author: Shukarova Savovska,Kalina,Pyziak,Piotr,Wilk-Lys,Aneta

  • Audit Training of Trainers : Group Exercise - Agreed-Upon Procedures (English)

    The agreed-upon procedure (AUP) engagement can be used in a variety of circumstances that involve both financial and non-financial information engagements and cover public and private sector entities...

    Document Type: Working Paper Report No.: 129515 Document Date: January 1, 2018 Disclosure Status: Disclosed Author: Shukarova Savovska,Kalina,Pyziak,Piotr

  • Audit Training of Trainers : case study (Vol. 1 of 3) : Audit Simulation (English)

    This case study is a core teaching resource during the Audit ToT workshops and its aim is to provide an opportunity to bridge the gap between theory and the practical application of ISA by simulating a...

    Document Type: Working Paper Report No.: 129509 Document Date: January 1, 2018 Disclosure Status: Disclosed Author: Shukarova Savovska,Kalina,Pyziak,Piotr,Scanlon Brettschneider,Denise Maria,Reichardt,Kora Di

  • Public Sector Internal Audit : Focus on Fraud (English)

    Strong internal controls, including maintaining a robust internal control environment, are the best way public sector organizations can mitigate fraud. However, even a strong internal control environment...

    Document Type: Working Paper Report No.: 129500 Document Date: January 1, 2018 Disclosure Status: Disclosed Author: Shukarova Savovska,Kalina,Vatyan,Arman,Danescu, Daniela,Crnkovic,Ljerka


  • Audit Data Analytics : Opportunities and Tips (English)

    Traditional audit methods served auditors for decades but as technology advances and stakeholders’ expectations evolve, so does the need for auditors to innovate and transform their approaches in order...

    Document Type: Working Paper Report No.: 129506 Document Date: January 1, 2018 Disclosure Status: Disclosed Author: Shukarova Savovska,Kalina,Sirois,Bonnie Ann

  • Audit Training of Trainers : Group Challenge - The Ethical Dilemmas Board Game (English)

    The objective of the exercise is to enable participants to approach professional ethics training and education in a practical way, by analyzing threats that arise and selecting an appropriate course of...

    Document Type: Working Paper Report No.: 129512 Document Date: January 1, 2018 Disclosure Status: Disclosed Author: Shukarova Savovska,Kalina,Pyziak,Piotr

  • Audit Training of Trainers : case study (Vol. 2 of 3) : Documents Templates and Examples (English)

    This case study is a core teaching resource during the Audit ToT workshops and its aim is to provide an opportunity to bridge the gap between theory and the practical application of ISA by simulating a...

    Document Type: Working Paper Report No.: 129509 Document Date: January 1, 2018 Disclosure Status: Disclosed Author: Shukarova Savovska,Kalina,Pyziak,Piotr,Scanlon Brettschneider,Denise Maria,Reichardt,Kora Di

  • Audit Training of Trainers : case study (Vol. 3 of 3) : Trainers' Guide (English)

    This case study is a core teaching resource during the Audit ToT workshops and its aim is to provide an opportunity to bridge the gap between theory and the practical application of ISA by simulating a...

    Document Type: Working Paper Report No.: 129509 Document Date: January 1, 2018 Disclosure Status: Disclosed Author: Shukarova Savovska,Kalina,Pyziak,Piotr



  • Audit Training of Trainers : Group Exercise on Going Concern Judgements (English)

    The objective of the group exercise is to enhance the analytical and intellectual skills of participating trainers while engaging in a practical case study involving going concern judgements. Gathering...

    Document Type: Working Paper Report No.: 129526 Document Date: January 1, 2017 Disclosure Status: Disclosed Author: Shukarova Savovska,Kalina

  • Internal Audit Training of Trainers : Group Challenge - The Ethical Dilemmas Board Game (English)

    The Ethical Dilemmas Board Game and associated learning session approaches professional ethics training and education in an engaging and practical way. It reviews the fundamental principles of the Code...

    Document Type: Working Paper Report No.: 129527 Document Date: January 1, 2017 Disclosure Status: Disclosed Author: Shukarova Savovska,Kalina,Vatyan,Arman,Pyziak,Piotr,Garitte,Jean-Pierre

  • Internal Audit Training of Trainers : Case Study - Orotavia Capital City Municipality (English)

    The IA ToT workshops focus on developing the capacity of public sector internal auditors to deliver high-quality internal audit training within their countries/institutions, based on the International...

    Document Type: Working Paper Report No.: 129524 Document Date: January 1, 2017 Disclosure Status: Disclosed Author: Vatyan,Arman,Shukarova Savovska,Kalina,Pyziak,Piotr,Garitte,Jean-Pierre


  • Smaller audits : challenges and insights (English)

    Smaller audits are considered ‘a specialty’, with their own unique set of challenges for practitioners to address when engaging with smaller clients. This publication highlights some of those challenges...

    Document Type: Working Paper Report No.: 106079 Document Date: January 1, 2016 Disclosure Status: Disclosed Author: Shukarova Savovska,Kalina,Hodge,John David Sydney

  • Audit Training of Trainers (English)

    The audit training of trainers (ToT) workshops focus on developing the capacity of the audit profession to deliver high-quality training and on providing continuing professional development programs based...

    Document Type: Working Paper Report No.: 134717 Document Date: January 1, 2016 Disclosure Status: Disclosed Author: Shukarova Savovska,Kalina,Pyziak,Piotr,Majek,Waldemar