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Professional Development

Evidence Collection and Analysis in a Digital World


Course Objectives

Obtaining and analyzing the information you need to conclude on your audit objectives can be a difficult undertaking.

This course will teach you how to obtain sufficient, appropriate audit evidence and analyze this evidence to support audit findings, including how to:

  • Design an evidence collection strategy
  • Assess sufficiency and appropriateness of evidence
  • Apply the three evidence collection techniques
  • Apply sampling and population analysis in an audit
  • Apply common quantitative and qualitative analytical techniques
  • Prepare reports that align with evidence

Who Should Participate?

This course is intended for auditors who want to hone their skills in applying evidence collection techniques and in evaluating audit evidence.


This virtual course is delivered over 3 days. The course includes a mix of instructor-led content, interactive exercises, and break-out sessions.

Course Outline

Day 1 | 6.5 hours

  • Basic evidence and evidence collection concepts
  • Evidence collection strategy
  • Professional judgement – sufficiency and appropriateness
  • Evidence collection techniques

Day 2 | 6.5 hours

  • Evidence collection techniques (continued)
  • Data analytics

Day 3 | 6.5 hours

  • Sampling
  • Quantitative analysis
  • Qualitative analysis
  • Preparing reports that align with evidence

View available offerings


Member: $1,179
Non-member: $1,479

Note: Prices are per person for virtual courses only. Price for in-person courses can be provided upon request.


“It was great, very engaging and the format was really good for virtual learning – very dynamic.”

“The course was lively and highly informative. The use of real-life scenarios/examples made it easier to relate course contents to actual performance auditing.”


To request a dedicated offering for your office, please contact training@caaf-fcar.ca.

This course will require up to 3 hours of individual work outside course hours.

Note: The course outline above is provided as a guide. Number of hours include teaching time and breaks.


Course hours can be submitted for CPE or CPD credits, subject to approval by IIA, CPA Canada, or other professional associations.