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management and audit committees\u003C\u002Fli>\n\u003Cli>Recommendation tracking and follow-up audits\u003C\u002Fli>\n\u003Cli>Preventive controls and automation in payment processing\u003C\u002Fli>\n\u003Cli>Action plan: strengthening payment reviews in your organisation\u003C\u002Fli>\n\u003C\u002Ful>","\u003Cp>By the end of this programme, participants will be able to:\u003C\u002Fp>\n\u003Cul>\n\u003Cli>Explain the purpose and stages of the audit cycle and the mandates of internal and external public sector audit\u003C\u002Fli>\n\u003Cli>Map government payment processes and identify key risks and control points\u003C\u002Fli>\n\u003Cli>Assess inherent and control risk and prioritise payment streams for audit\u003C\u002Fli>\n\u003Cli>Design an audit programme with clear objectives, criteria and procedures\u003C\u002Fli>\n\u003Cli>Select and justify statistical and judgemental samples for payment testing\u003C\u002Fli>\n\u003Cli>Test payment controls, including authorisation, segregation of duties and supporting documentation\u003C\u002Fli>\n\u003Cli>Use data analysis to detect duplicate, unusual and potentially improper payments\u003C\u002Fli>\n\u003Cli>Distinguish errors, control weaknesses and fraud indicators and respond appropriately\u003C\u002Fli>\n\u003Cli>Write audit findings using the criteria, condition, cause and effect structure\u003C\u002Fli>\n\u003Cli>Follow up recommendations and assess whether corrective action is effective\u003C\u002Fli>\n\u003C\u002Ful>","\u003Cul>\n\u003Cli>\u003Cstrong>Public sector auditors:\u003C\u002Fstrong> staff of supreme audit institutions and government audit bureaux\u003C\u002Fli>\n\u003Cli>\u003Cstrong>Internal auditors:\u003C\u002Fstrong> internal audit staff and team leaders in ministries, agencies and state-owned entities\u003C\u002Fli>\n\u003Cli>\u003Cstrong>Financial control staff:\u003C\u002Fstrong> financial controllers, pre-audit and payment review officers\u003C\u002Fli>\n\u003Cli>\u003Cstrong>Finance and accounts payable professionals\u003C\u002Fstrong> responsible for payment processing and reconciliation\u003C\u002Fli>\n\u003Cli>\u003Cstrong>Compliance and oversight officers\u003C\u002Fstrong> in government bodies and regulators\u003C\u002Fli>\n\u003C\u002Ful>\n\u003Cp>Participants should have working experience of auditing, financial control or government finance processes. The programme is not designed as an exam preparation course for any professional certification.\u003C\u002Fp>","\u003Cul>\n\u003Cli>Public sector audit cycle management\u003C\u002Fli>\n\u003Cli>Payment process mapping and risk assessment\u003C\u002Fli>\n\u003Cli>Audit programme design\u003C\u002Fli>\n\u003Cli>Audit sampling and evidence evaluation\u003C\u002Fli>\n\u003Cli>Payment control testing\u003C\u002Fli>\n\u003Cli>Duplicate and improper payment detection\u003C\u002Fli>\n\u003Cli>Fraud indicator recognition and referral\u003C\u002Fli>\n\u003Cli>Audit finding development and reporting\u003C\u002Fli>\n\u003Cli>Recommendation follow-up\u003C\u002Fli>\n\u003C\u002Ful>","\u003Cp>Public money is most exposed at the point of payment: duplicate or unsupported invoices, payments to ineligible beneficiaries, weak segregation of duties and approvals that exist only on paper. This programme gives public sector auditors a structured approach to the audit cycle and to reviewing government payments, from planning and risk assessment to evidence, findings and follow-up.\u003C\u002Fp>","\u003Cp>Government entities process large volumes of payments to suppliers, employees, contractors and beneficiaries, often through several systems and approval layers. Audit teams are expected to give assurance over these flows, yet they often work from inherited checklists, sample without a clear rationale and report findings that describe symptoms rather than causes. Recommendations are repeated year after year because the underlying control weaknesses are never fixed.\u003C\u002Fp>\n\u003Cp>This programme follows the full audit cycle and applies it to payment processes. It moves through five stages: understanding audit mandates and the payment cycle, planning and assessing risk, designing tests of controls and transactions, analysing payment data for anomalies, and reporting findings and tracking corrective action. The emphasis is on audit work that leads to fewer improper payments, not only more findings.\u003C\u002Fp>\n\u003Cp>\u003Cstrong>Built on recognised practice.\u003C\u002Fstrong> The programme references the INTOSAI Framework of Professional Pronouncements, in particular ISSAI 100 fundamental principles and the principles for financial and compliance auditing, the IIA Global Internal Audit Standards, the COSO Internal Control Integrated Framework and the three lines model. Participants learn how to apply these to payment controls in their own setting.\u003C\u002Fp>\n\u003Cp>\u003Cstrong>Decisions this programme improves.\u003C\u002Fstrong> Which payment streams to audit first; which controls to rely on and which to test in depth; how large a sample is needed and how to select it; when an exception is an error, a control failure or a possible fraud indicator; and how to phrase recommendations so that management can act on them.\u003C\u002Fp>\n\u003Cp>\u003Cstrong>How it is delivered.\u003C\u002Fstrong> Twenty hours across five sessions, built around one running case: a ministry's procure-to-pay and beneficiary payment processes. Participants map the process, assess risks, design an audit programme, analyse an extract of payment data in a spreadsheet to identify duplicates and anomalies, and draft findings for the audit report.\u003C\u002Fp>\n\u003Cp>\u003Cstrong>In-house option.\u003C\u002Fstrong> For organisations, the programme can be tailored to your own mandate, financial regulations, ERP or payment systems and audit manual, and delivered for internal audit, financial control and oversight teams together.\u003C\u002Fp>","Training Program","Basic to 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Kingdom","Europe",5900,"Training courses in London, UK","\u003Cp dir=\"ltr\" style=\"text-align: left;\">Access Elite Academy’s complete training portfolio in London. As one of the world’s leading centers for business, finance, professional services and executive learning, the city provides a strong setting for organizations and professionals seeking expert-led learning, with upcoming scheduled courses and other programs available on request.\u003C\u002Fp>","\u003Cp dir=\"ltr\" style=\"text-align: left;\">London is one of Elite Academy’s international training destinations and gives organizations and professionals access to our complete portfolio of training programs across all disciplines. As one of the world’s leading centers for business, finance, professional services and executive learning, the city offers a professional setting for focused learning. Participants can choose from upcoming scheduled courses in London or request any other program from the Elite Academy portfolio to be arranged in the city, subject to scheduling and delivery requirements. Browse the upcoming schedule below or explore our training areas to identify the program that best matches your organization’s development priorities or your own professional goals.\u003C\u002Fp>",{"food":471,"places":480,"shopping":489,"experience":498},{"items":472,"title":479},[473,475,477],{"text":474},"Borough Market",{"text":476},"Dishoom",{"text":478},"Maroush, Edgware Road","Dining",{"items":481,"title":488},[482,484,486],{"text":483},"British Museum",{"text":485},"Tower of London",{"text":487},"Buckingham Palace","Landmarks",{"items":490,"title":497},[491,493,495],{"text":492},"Harrods",{"text":494},"Oxford Street",{"text":496},"Covent Garden","Shopping",{"items":499,"title":506},[500,502,504],{"text":501},"London Eye",{"text":503},"Thames river cruise",{"text":505},"West End show","Experience",{"image_url":287,"image_alt":508,"alt_text":287,"meta_title":509,"meta_description":510,"canonical_url":287,"schema_json":287,"include_in_sitemap":511,"robots_index":511,"robots_follow":511,"robots_advanced":287,"og_title":286,"og_description":510,"og_url":287,"twitter_card":512},"SeoMetadata image","Audit Cycles and Government-Payment Reviews | Elite Academy","Public money is most exposed at the point of payment: duplicate or unsupported invoices, payments to ineligible beneficiaries, weak segregation of duties and…",false,"summary",[],[515,526,534],{"id":516,"name":517,"name_2":287,"slug":518,"schedule_slug":519,"start_date":520,"end_date":521,"days":289,"hours":290,"city_id":289,"city_name":522,"price":523,"country_name":524,"program_level":317,"program_type":316,"short_details":525,"featured":250,"upcoming":250,"relevance_score":250},609541,"COSO Internal Control Framework","coso-internal-control-framework","coso-internal-control-framework-in-barcelona","2026-10-25","2026-10-29","Barcelona",5500,"Spain","\u003Cp>Many organisations have documented controls, yet still suffer errors, fraud and audit findings because controls are not linked to risks, are not operating as designed, or are not monitored. This programme gives finance, audit, risk and compliance practitioners a practical method to design, assess and improve internal control using the COSO Internal Control Integrated Framework.\u003C\u002Fp>",{"id":527,"name":528,"name_2":287,"slug":529,"schedule_slug":530,"start_date":323,"end_date":324,"days":289,"hours":290,"city_id":260,"city_name":405,"price":531,"country_name":532,"program_level":317,"program_type":316,"short_details":533,"featured":250,"upcoming":250,"relevance_score":250},609720,"Government Accounting and Financial Reporting","government-accounting-and-financial-reporting","government-accounting-and-financial-reporting-in-kuala-lumpur",4500,"Malaysia","\u003Cp dir=\"ltr\" style=\"text-align: left;\">Enable participants to apply government accounting principles confidently, strengthening budget execution, financial control, reporting integrity, and accountability across public funds and government programs.\u003C\u002Fp>\u003Cp style=\"text-align: left;\">\u003C\u002Fp>",{"id":535,"name":536,"name_2":287,"slug":537,"schedule_slug":538,"start_date":539,"end_date":540,"days":289,"hours":290,"city_id":382,"city_name":383,"price":523,"country_name":541,"program_level":317,"program_type":316,"short_details":542,"featured":250,"upcoming":250,"relevance_score":250},610016,"Auditing Financial Data and Reports","auditing-financial-data-and-reports","auditing-financial-data-and-reports-in-amsterdam","2026-11-08","2026-11-12","Netherlands","\u003Cp>Errors and misstatements in financial reports usually start in the underlying data: unsupported journal entries, weak cut-off, poor estimates and revenue or expenditure recorded in the wrong period. This programme gives auditors and finance professionals a structured, risk-based approach to auditing financial data and financial statements, from planning and materiality to evidence, fraud risk and reporting.\u003C\u002Fp>","en",{"data":545,"code":280,"status":281,"message":570},[546,550,554,558,562,566],{"id":547,"title":548,"slug":549},28,"Executive Leadership & Senior Management","executive-leadership-and-senior-management",{"id":551,"title":552,"slug":553},30,"Leadership Development","leadership-development-2",{"id":555,"title":556,"slug":557},29,"management skills","management-skills",{"id":559,"title":560,"slug":561},18,"Human Resources & Talent Management","human-resources-and-talent-management",{"id":563,"title":564,"slug":565},21,"finance and accounting","finance-and-accounting",{"id":567,"title":568,"slug":569},32,"risk, governance, and compliance","risk-governance-and-compliance","message.Categories have been retrieved successfully"]