Course in Administrative Auditing and Its Role in Decision-Making

Administrative auditing is a core function in enhancing decision-making quality and strengthening institutional performance. It is a structured process aimed at evaluating policies, systems, and internal procedures to ensure alignment with strategic goals, optimal resource utilization, and early identification of performance gaps or inefficiencies.
In this context, Geneva Institute of Business Administration presents the course "Administrative Auditing and Its Role in Decision-Making", designed to equip participants with essential insights and practical tools for leveraging audit findings to support accurate and timely managerial decisions.

Target Group

• Department heads and senior managers seeking to enhance their decision-making capabilities.

• Professionals working in internal and external audit departments.

• Officers in planning, development, and quality control units.

• Administrative consultants and analysts providing strategic recommendations.

• Employees involved in monitoring, evaluation, or control functions.

• Legal, governance, and compliance professionals influencing decision processes.

Objectives

• Introduce participants to the principles and concepts of administrative auditing.

• Distinguish between various types and levels of audits.

• Clarify the connection between audit results and decision-making processes.

• Provide methodologies for writing accurate and actionable audit reports.

• Strengthen the ability to identify operational deviations and analyze root causes.

• Enable participants to generate practical, evidence-based recommendations.

• Promote a culture of continuous assessment and preventive oversight.

• Improve organizational performance through informed managerial decisions.

Course Outline 

• Concept and Objectives of Administrative Auditing

  • Definition and scope of administrative auditing.

  • Differentiating administrative from financial auditing.

  • The role of audits in enhancing institutional efficiency.

  • Relationship between auditing and organizational governance.

• Types of Administrative Audits and Application Areas

  • Organizational, operational, and regulatory audits.

  • Applying audits to policies, procedures, and structures.

  • Differences between comprehensive and focused audits.

  • When and where to apply each audit type effectively.

• Methodologies and Execution of Administrative Audits

  • Step-by-step process for conducting an audit.

  • Collecting and analyzing organizational data and records.

  • Identifying strengths and areas for improvement.

  • Utilizing standard and reliable audit tools.

• Role of Audits in Identifying Operational Deviations

  • Detecting administrative and procedural variances.

  • Analyzing causes and consequences of deviations.

  • Linking deviations to strategic and operational goals.

  • Audits as instruments for ongoing correction.

• Structuring and Writing Professional Audit Reports

  • Key elements of an effective audit report.

  • Organizing findings in a logical and clear format.

  • Formulating professional observations and results.

  • Presenting recommendations that are realistic and actionable.

• Decision-Making Based on Audit Results

  • Using audit data to support leadership decisions.

  • Evidence-based decision-making practices.

  • Prioritizing decisions by impact and urgency.

  • Applying audit insights to revise plans and policies.

• Auditing and the Continuous Improvement Process

  • How audits drive institutional development.

  • Encouraging internal evaluation across departments.

  • Using feedback for policy and process enhancement.

  • Integrating audits into quality management systems.

• Ethics of Auditing and Skills of a Competent Auditor

  • Ethical standards in objective and fair auditing.

  • Critical thinking and analytical competencies.

  • Importance of integrity, confidentiality, and independence.

  • Building trust between auditors and audited departments.

• Integration Between Auditing and Internal Controls

  • Positioning audits within the broader control system.

  • Strengthening alignment with internal audit functions.

  • Promoting cooperation between audit and compliance teams.

  • Preventive oversight as a tool to reduce administrative risks.

• Evaluating the Effectiveness of the Audit Function

  • Key performance indicators for audit operations.

  • Reviewing and updating audit methodologies.

  • Measuring the impact of recommendations on performance.

  • Enhancing audit team capabilities through ongoing training.