Course Introduction
The Integrated Reporting and Non-Financial Assurance Training Course provides a practical framework for preparing, reviewing, auditing, and assuring financial and non-financial information presented within integrated corporate reporting. The course focuses on the connectivity between financial performance, strategy, governance, risk, sustainability, business models, resources, relationships, and long-term value creation.
The course examines how organizations collect, process, govern, and communicate non-financial information alongside financial results. Participants learn how to evaluate information concerning environmental performance, workforce matters, governance, intellectual and social resources, customer relationships, operational performance, strategic objectives, risks, opportunities, and other factors that may influence organizational performance and value.
A major component of the training focuses on materiality and reporting boundaries. Participants learn how to identify significant information, evaluate reporting scope, assess data sources, establish appropriate measurement methodologies, and determine whether reported information is sufficiently complete, balanced, consistent, and supported by evidence. Particular attention is given to the relationship between qualitative narrative reporting and underlying quantitative information.
The course also addresses assurance over non-financial information, including sustainability metrics, key performance indicators, targets, risk information, governance indicators, operational measures, and management assertions. Participants develop practical procedures for testing source data, calculations, assumptions, estimates, controls, reconciliations, system interfaces, and reporting processes while maintaining professional skepticism and appropriate documentation.
Modern integrated reporting depends on data from ERP systems, sustainability platforms, human resources applications, environmental monitoring systems, operational databases, supply-chain systems, and external data providers. The course therefore incorporates data analytics, automated controls, digital evidence, cybersecurity, data lineage, artificial intelligence, reporting technology, and continuous monitoring techniques relevant to non-financial assurance.
Through practical exercises and case studies, participants develop the ability to assess integrated reports from information governance and data collection through management review, reporting, assurance, and remediation. The course emphasizes evidence-based assurance, reporting consistency, data quality, internal controls, risk assessment, professional judgment, stakeholder transparency, and practical recommendations that improve the reliability and credibility of integrated reporting.
Duration
5 days
Who Should Attend
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Finance directors, financial controllers, and accounting professionals involved in integrated reporting.
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Internal auditors responsible for financial and non-financial information assurance.
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External auditors and assurance professionals providing assurance over non-financial information.
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Sustainability and ESG reporting professionals responsible for integrated reporting processes.
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Corporate reporting managers preparing annual and integrated reports.
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Risk managers responsible for enterprise risk, sustainability risk, and non-financial risk reporting.
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Corporate governance professionals supporting board and audit committee reporting.
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Investor relations professionals communicating financial and non-financial performance.
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Compliance professionals assessing reporting controls, governance information, and disclosure processes.
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Data governance professionals responsible for reporting data quality, ownership, lineage, and integrity.
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Internal control specialists designing and testing controls over non-financial reporting.
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IT auditors evaluating reporting systems, data interfaces, automated controls, and digital evidence.
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Strategy and performance management professionals responsible for organizational KPIs and value drivers.
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Sustainability specialists working with environmental, social, governance, and operational information.
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Professionals seeking practical expertise in integrated reporting, non-financial assurance, data quality, and reporting controls.
Course Objectives
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Develop a comprehensive understanding of integrated reporting concepts and the relationship between financial and non-financial information.
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Identify material non-financial information relating to strategy, governance, risks, opportunities, performance, resources, relationships, and value creation.
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Evaluate reporting boundaries, data sources, measurement methodologies, organizational scope, reporting periods, and information ownership.
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Assess the completeness, accuracy, consistency, comparability, traceability, and reliability of non-financial information used in integrated reports.
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Apply assurance procedures to non-financial metrics, key performance indicators, targets, narratives, estimates, assumptions, and management assertions.
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Evaluate internal controls over non-financial reporting, including data collection, validation, calculation, review, reconciliation, approval, and disclosure processes.
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Connect financial and non-financial information to assess consistency across financial statements, management commentary, sustainability information, KPIs, and strategic reporting.
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Apply data analytics and technology-assisted assurance to identify anomalies, reporting gaps, inconsistent metrics, unusual trends, and control exceptions.
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Strengthen professional skepticism and evidence evaluation when assessing narrative claims, targets, forecasts, performance indicators, and management representations.
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Develop evidence-based assurance findings and recommendations that improve integrated reporting quality, governance, transparency, control effectiveness, and stakeholder confidence.
Comprehensive Course Outline
Module 1: Integrated Reporting and Non-Financial Assurance Fundamentals
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Understanding integrated reporting and the relationship between financial performance, strategy, governance, risk, and non-financial information.
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Examining how organizations communicate business models, resources, relationships, performance, prospects, and long-term value considerations.
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Identifying risks affecting the completeness, reliability, consistency, neutrality, and credibility of integrated reporting information.
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Developing a risk-based assurance approach covering both quantitative metrics and qualitative reporting information.
Module 2: Integrated Reporting Governance and Accountability
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Evaluating board, management, finance, sustainability, risk, compliance, internal audit, and operational responsibilities for integrated reporting.
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Establishing reporting governance structures, information ownership, accountability, approval responsibilities, escalation mechanisms, and review processes.
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Assessing policies and procedures governing non-financial data collection, reporting, assurance, documentation, and evidence retention.
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Evaluating management review controls, reporting calendars, reporting committees, audit committee oversight, and governance communication.
Module 3: Materiality, Reporting Boundaries, and Information Scope
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Identifying material financial and non-financial matters that may influence organizational strategy, performance, risks, opportunities, and stakeholder decisions.
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Evaluating organizational boundaries, operational boundaries, reporting periods, subsidiaries, joint arrangements, supply chains, and other reporting considerations.
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Assessing whether significant information is appropriately included, excluded, aggregated, disaggregated, or explained within integrated reporting.
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Testing consistency between reporting boundaries, underlying data sources, financial consolidation processes, operational records, and management reporting.
Module 4: Non-Financial Data Governance and Quality
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Evaluating data definitions, measurement methodologies, source systems, data ownership, collection procedures, and reporting responsibilities.
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Testing non-financial information for completeness, accuracy, validity, consistency, timeliness, comparability, and traceability.
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Reviewing source evidence such as operational records, workforce data, environmental measurements, supplier information, customer metrics, and performance records.
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Assessing reconciliations, manual adjustments, estimation procedures, data transformations, and controls over changes to reported information.
Module 5: Strategy, Business Model, Risks, and Performance Information
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Evaluating reporting of organizational strategy, objectives, business models, principal risks, opportunities, and performance indicators.
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Testing key performance indicators and operational metrics against underlying systems, management reports, budgets, forecasts, and source documentation.
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Assessing the relationship between strategic objectives, performance outcomes, resource allocation, capital investment, and reported non-financial information.
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Identifying inconsistencies between narrative explanations, quantitative metrics, financial performance, risk information, and operational evidence.
Module 6: Sustainability, ESG, and Other Non-Financial Metrics
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Auditing environmental, social, governance, workforce, resource-use, supply-chain, customer, and community-related information included in integrated reporting.
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Evaluating sustainability metrics, targets, baselines, methodologies, assumptions, performance trends, and supporting documentation.
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Assessing climate-related risks, workforce matters, governance indicators, environmental impacts, and other non-financial factors with financial relevance.
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Testing consistency between ESG information, operational systems, sustainability reports, financial reporting, management commentary, and integrated reports.
Module 7: Assurance Procedures, Evidence, and Control Testing
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Designing assurance procedures using inspection, observation, recalculation, reperformance, confirmation, analytical procedures, and source-data validation.
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Evaluating evidence sufficiency, reliability, relevance, traceability, documentation, and linkage to reported non-financial information.
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Testing controls over data collection, calculations, approvals, reconciliations, system interfaces, reporting adjustments, and management review.
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Documenting exceptions, control deficiencies, data limitations, estimation uncertainty, professional judgments, and assurance conclusions.
Module 8: Technology, Data Analytics, AI, and Digital Reporting Assurance
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Auditing integrated reporting systems, ERP platforms, sustainability applications, HR systems, operational databases, and reporting technologies.
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Evaluating automated data collection, APIs, system interfaces, data transformations, reporting workflows, dashboards, and automated validation controls.
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Applying data analytics to identify missing information, unusual trends, inconsistent metrics, duplicate records, unexplained changes, and reporting anomalies.
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Assessing artificial intelligence, automated reporting, cloud platforms, digital evidence, cybersecurity, data privacy, and emerging technology risks.
Module 9: Integrated Reporting Consistency and Assurance Quality
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Assessing connectivity between financial statements, management commentary, strategy, risk disclosures, KPIs, sustainability information, and integrated reporting narratives.
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Performing cross-document consistency checks to identify contradictory figures, unexplained changes, inconsistent definitions, and unsupported statements.
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Evaluating management estimates, targets, forecasts, scenario information, commitments, and other forward-looking non-financial information.
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Reviewing assurance documentation, quality controls, review procedures, evidence matrices, reporting limitations, and stakeholder communication.
Module 10: Assurance Reporting, Remediation, and Practical Case Studies
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Preparing assurance findings that clearly connect reporting weaknesses, data-quality issues, control deficiencies, evidence limitations, and underlying causes.
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Applying practical case studies involving inconsistent KPIs, unreliable sustainability metrics, reporting-boundary issues, unsupported narratives, and data-control failures.
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Developing corrective actions covering governance, data quality, controls, systems, reporting processes, documentation, and management oversight.
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Performing remediation validation, follow-up, continuous monitoring, governance reporting, assurance communication, and integrated reporting improvement.
Training Approach
This course will be delivered by our skilled trainers who have vast knowledge and experience as expert professionals in the fields. The course is taught in English and through a mix of theory, practical activities, group discussion and case studies. Course manuals and additional training materials will be provided to the participants upon completion of the training.
Tailor-Made Course
This course can also be tailor-made to meet organization requirement. For further inquiries, please contact us on: Email: training@upskilldevelopment.com Tel: +254 721 331 808
Training Venue
The training will be held at our Upskill Training Centre. We also offer training for a group (at a discount of 10% to 50%) at requested location all over the world. The Onsite course fee covers the course tuition, training materials, two break refreshments, buffet lunch, airport transfers, Upskill gift package, and guided tour.
Visa application, travel expenses, dinners, accommodation, insurance, and other personal expenses are catered by the participant
Certification
Participants will be issued with Upskill certificate upon completion of this course.
Airport Pickup and Accommodation
Airport pickup and accommodation is arranged upon request. For booking contact our Training Coordinator through Email: training@upskilldevelopment.com, +254 721 331 808
Terms of Payment:
Unless otherwise agreed between the two parties’ payment of the course fee should be done 3 working days before commencement of the training so as to enable us to prepare better.
