Elm Sustainability Partners and Elm Consulting Group International have launched a new training module for senior-level and experienced health, safety, environmental and social auditors seeking to improve their auditing skills and get updates on timely topics related to non-financial auditing and technology.
It is also relevant to those buying HSE/CSR audit services who are looking to improve the quality of audits they receive. After this course, buyers can identify specific areas of audit practice improvements to request of their providers. Alternatively, these buyers may wish to require their external HSE/CSR auditor to complete this training themselves.
A partial list of what is covered includes detailed review and practicum concerning:
- auditor independence standards and managing impairment threats
- audit criteria requirements
- audit and evidence limitations
- evidence hierarchy, weighting and corroboration
- fraud, forgery and tampering – including new concerns brought about by technology
- interviewing skills including fraud examination and FBI techniques
- discussions of US Department of Justice Criminal Division Evaluation of Compliance Program criteria (2017), the June 1, 2017 US Public Company Accounting Oversight Board (“PCAOB”) auditor reporting standard on Critical Audit Matters and EU Non-financial reporting rule
- audit QA/QC considerations
Each participant will take a pre-test to establish a knowledge baseline and identify specific areas for improvements. Exercises are administered throughout and a post-test will conclude the session demonstrating the advanced competencies gained. HSE/CSR regulatory and other technical topics will not be covered as this is not a regulatory update session.
Elm Principals are BEAC Certified Professional Environmental/Health/Safety Auditors (CPEA), have served on the Board of Directors of The Auditing Roundtable (recently merged into the Institute of Internal Auditors (IIA)) and BEAC, and have trained thousands of internal and external HSE auditors over the past three decades.
Contact us to learn how you and your team can take advantage of this unique program.