Internal Controls and Operational Audit for Development Entities

Development Entities and DFIs manage complex, often high-risk operational environments, spanning multiple jurisdictions and involving non-standard disbursement and monitoring processes. Robust **Internal Controls and Operational Auditing** are essential to safeguard assets, ensure compliance, and verify the integrity of developmental outcomes. This specialized course focuses on adapting audit methodologies (e.g., COSO) to unique DFI activities like project monitoring, grant management, and technical assistance. Participants will learn how to assess the effectiveness of controls over complex disbursement cycles, evaluate fraud risk in high-risk regions, and ensure that operational processes reliably capture developmental impact metrics alongside financial data.