Procurement Control Audit Intensive
A twelve-module pathway for auditors who need financial auditing guidance for procurement control testing that holds up under partner and regulator scrutiny.
From ₩890,000 · cohort or self-paced hybrid
Learning outcomes
- Map P2P assertions to control activities before selecting samples.
- Design mixed statistical and judgmental samples with documented rationale.
- Test three-way match and payment release controls with reproducible evidence packs.
- Assess vendor master integrity and segregation-of-duties conflicts without overclaiming.
- Draft findings that separate condition, criteria, cause, and effect for Korean and regional stakeholders.
Modules
Control universe mapping
Inventory authorization points from requisition to payment release.
Risk signals in vendor populations
Seasonality, concentration, and new-vendor spikes.
Sample design under deadline pressure
When judgmental is honest — and when it is lazy.
Requisition & approval evidence
Delegations, thresholds, and after-the-fact approvals.
Three-way match deep dive
Price, quantity, and receiving mismatches that get papered over.
Goods receipt timing games
Cutoff and accrual implications for year-end.
Invoice workflow & duplicate risk
OCR quirks and manual override trails.
Payment release & bank file controls
Maker-checker realities vs policy fiction.
Vendor master integrity
Bank detail changes, dormant vendors, and related parties.
SOD analytics without false comfort
Interpreting conflicts that systems cannot auto-resolve.
Finding narrative & rating
Severity language that matches evidence weight.
Challenge lab
Peer review simulation of your working papers.
Seo-yeon Han
Lead instructor · former Big Four senior manager, Seoul
Seo-yeon spent a decade leading P2P and SOX-adjacent control testing for manufacturing and tech clients across Korea before designing App Networking’s fieldwork labs.
Informational pricing
₩890,000 — individual cohort seat
₩2,450,000 — team pod (up to 4)
Prices shown for planning only. This site does not process payments. Request an invoice via contact.
Request enrollment detailsLearner notes
“Module 9’s bank-change walkthrough exposed a gap we had been waving through for two cycles. The course does not replace your firm’s methodology manual — and that honesty was refreshing.”
Anonymous client in logistics · Korea
I came for sampling math and stayed for the challenge lab. Two of my drafts got shredded — usefully.
Ji-woo · Incheon
FAQ
Do I need prior internal audit experience?
Yes — this is not an introduction to auditing. Learners should already have drafted working papers on at least one financial or operational engagement.
Which ERP systems do you cover?
Labs use anonymized extracts patterned after common SAP and Oracle P2P flows. We do not provide vendor-certified ERP training or system administration content.
What is a real limitation of this program?
We do not simulate your live production environment. Control configurations, custom workflows, and local policy language still require on-site walkthroughs after the course. Graduates leave with transferable testing craft — not a turnkey report on your company.
Is there a certificate?
Yes. Completing Modules 1–12 and the challenge lab earns an App Networking completion certificate. It is not a regulated professional credential.
Can my team attend together?
Team pods are available. See Pricing for Assurance Circle options or contact us for multi-pod schedules.