Course Introduction
The Pricing, Tariff and Fee Collection Audit Training Course provides a practical framework for auditing pricing structures, tariffs, fees, charges, billing processes, and collection controls across commercial, service, regulatory, and public-sector environments. The course enables participants to determine whether approved prices and tariffs are properly configured, consistently applied, accurately billed, appropriately collected, and reliably accounted for.
The course examines the complete pricing and fee lifecycle, beginning with pricing policy, tariff development, fee approval, customer classification, and product or service configuration. Participants then assess the application of rates, discounts, exemptions, surcharges, taxes, penalties, minimum charges, and other pricing components through billing and collection. This approach enables auditors to identify weaknesses that may cause undercharging, overcharging, revenue leakage, customer disputes, or inaccurate financial reporting.
A major component of the training focuses on testing tariff and fee calculations. Participants learn to reconcile approved tariff schedules and fee policies with system configurations, contracts, invoices, receipts, and accounting records. They examine effective dates, rate changes, customer categories, transaction volumes, units of measure, thresholds, tiered pricing, minimum charges, and other calculation parameters to determine whether amounts charged and collected are accurate and properly authorized.
The program also addresses collection controls and revenue assurance. Participants evaluate billing completeness, collection procedures, cash application, receivable balances, outstanding fees, exemptions, waivers, refunds, credit notes, write-offs, and recoveries. The course emphasizes identifying unbilled services, under-collected fees, unauthorized concessions, incorrect tariff application, delayed collections, unapplied receipts, and other sources of financial leakage.
Fraud, manipulation, and technology-related risks are integrated throughout the course. Participants examine risks involving unauthorized price changes, preferential tariffs, fictitious exemptions, manipulated fee transactions, concealed collections, inappropriate refunds, collusion, management override, and master-data manipulation. The training also considers ERP and billing systems, automated tariff engines, digital payment platforms, access controls, system changes, cybersecurity, data integrity, artificial intelligence, and automated revenue-assurance tools.
Through practical exercises and case studies, participants develop the ability to audit pricing, tariff, and fee collection processes using controls testing, recalculation, transaction testing, reconciliations, data analytics, exception analysis, and substantive audit procedures. Participants learn to quantify revenue leakage and overcharges, evaluate root causes, document audit evidence, communicate findings, and recommend sustainable improvements to pricing governance, billing accuracy, collection performance, and financial controls.
Duration
5 days
Who Should Attend
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Internal auditors responsible for pricing, tariff, billing, revenue, and fee collection audits.
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External auditors reviewing revenue, fee income, tariffs, pricing arrangements, and collection controls.
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Revenue assurance professionals responsible for detecting pricing errors and revenue leakage.
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Finance managers overseeing revenue, fee income, billing, collections, and financial reporting.
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Revenue managers responsible for pricing structures, tariffs, charges, and collection performance.
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Billing managers responsible for rate configuration, invoice generation, adjustments, and billing accuracy.
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Accounts receivable managers overseeing fee receivables, collections, reconciliations, and recoveries.
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Financial controllers responsible for revenue completeness, accuracy, classification, and reconciliation.
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Pricing and commercial managers involved in pricing policies, tariffs, discounts, and customer charges.
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Regulatory and compliance professionals monitoring approved tariffs, fees, exemptions, and pricing requirements.
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Risk managers assessing pricing, revenue, collection, financial, and operational risks.
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Forensic auditors investigating suspicious pricing changes, fee manipulation, and revenue leakage.
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Data analysts supporting tariff analytics, fee testing, transaction analysis, and continuous monitoring.
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ERP, billing, and finance systems professionals responsible for pricing configurations and automated controls.
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Finance, audit, revenue, and compliance professionals seeking practical expertise in pricing, tariff, and fee collection auditing.
Course Objectives
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Develop a comprehensive understanding of pricing, tariff, fee, billing, and collection processes and their associated financial and operational risks.
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Evaluate governance arrangements for establishing, approving, reviewing, communicating, and changing prices, tariffs, fees, and related charges.
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Audit pricing and tariff configurations to determine whether system rates agree with approved policies, schedules, contracts, and authorized changes.
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Apply recalculation and substantive testing techniques to verify the accuracy of fees, tariffs, discounts, taxes, penalties, surcharges, and other billing components.
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Assess whether all chargeable products, services, transactions, and customers are completely captured and billed according to applicable pricing requirements.
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Evaluate collection controls covering invoicing, receipts, cash application, receivables, overdue fees, customer disputes, waivers, refunds, and recoveries.
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Identify revenue leakage arising from undercharging, incorrect tariffs, unauthorized discounts, exemptions, system failures, missed transactions, and weak collection procedures.
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Detect fraud and control-circumvention risks involving unauthorized pricing changes, preferential treatment, fictitious exemptions, manipulated transactions, and concealed collections.
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Use data analytics, automation, ERP information, and exception testing to identify pricing anomalies, unusual fee patterns, incorrect rates, and collection exceptions.
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Prepare evidence-based audit findings and recommendations that strengthen pricing governance, tariff accuracy, fee collection, revenue assurance, and financial reporting.
Comprehensive Course Outline
Module 1: Pricing, Tariff and Fee Collection Audit Fundamentals
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Understanding pricing, tariffs, fees, charges, billing, collections, receivables, and their relationship to revenue generation.
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Identifying audit assertions and risks involving pricing accuracy, billing completeness, fee collection, authorization, and financial reporting.
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Distinguishing approved prices, tariffs, fees, discounts, exemptions, penalties, surcharges, and other pricing components.
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Establishing a risk-based audit framework for evaluating pricing and fee collection controls across the complete revenue cycle.
Module 2: Pricing and Tariff Governance
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Evaluating pricing policies, tariff schedules, fee structures, approval authorities, review processes, and governance responsibilities.
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Testing whether prices and tariffs are supported by approved policies, contracts, regulatory requirements, management decisions, or authorized schedules.
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Reviewing controls over tariff changes, effective dates, version control, communication, system implementation, and retrospective corrections.
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Assessing segregation of duties between pricing development, approval, system configuration, billing, collection, and accounting functions.
Module 3: Customer Classification and Pricing Configuration
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Auditing customer categories, product classifications, service types, eligibility criteria, and other factors determining applicable prices and fees.
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Testing customer master data and pricing attributes for completeness, accuracy, authorization, duplicate records, and inappropriate amendments.
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Evaluating system configuration of rates, tariffs, pricing tables, thresholds, tiers, minimum charges, and effective dates.
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Identifying risks involving incorrect customer classification, unauthorized pricing overrides, outdated tariffs, and inconsistent pricing application.
Module 4: Tariff, Fee, and Billing Calculation Auditing
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Recalculating fees and tariffs using approved rates, quantities, units, transaction volumes, customer categories, and applicable pricing rules.
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Testing taxes, surcharges, penalties, discounts, rebates, minimum charges, tiered rates, and other components included in customer billing.
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Comparing invoices and billing records with approved pricing schedules, contracts, service records, and source transactions.
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Identifying undercharging, overcharging, duplicate charges, missed fees, incorrect rates, billing delays, and other calculation exceptions.
Module 5: Fee Collection and Receivables Controls
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Evaluating controls over fee invoicing, payment terms, collection procedures, overdue-account monitoring, escalation, and recovery.
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Testing customer receipts, bank deposits, payment gateways, cash application, receivable postings, and collection reconciliations.
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Analyzing outstanding fees and receivables by customer, service, tariff category, age, value, location, and collection status.
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Assessing controls over unapplied receipts, disputed fees, settlement arrangements, credit holds, write-offs, and recovery activities.
Module 6: Exemptions, Discounts, Waivers, and Adjustments
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Auditing exemptions, concessions, discounts, waivers, rebates, refunds, credits, and other transactions that affect amounts billed or collected.
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Testing eligibility, authorization, supporting documentation, effective dates, calculation accuracy, and accounting treatment for pricing exceptions.
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Investigating unusual patterns of discounts, waivers, refunds, credits, and manual adjustments by customer, employee, product, or location.
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Evaluating whether pricing exceptions are properly recorded, monitored, reconciled, and reported to management.
Module 7: Revenue Leakage, Fraud, and Investigative Procedures
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Identifying revenue leakage from unbilled transactions, incorrect tariffs, undercharging, unauthorized discounts, missed fees, and system failures.
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Detecting fraud risks involving manipulated prices, fictitious exemptions, preferential customer treatment, concealed collections, and unauthorized adjustments.
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Applying transaction tracing, document inspection, customer confirmations, interviews, reconciliations, and other investigative techniques to suspicious fee activity.
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Quantifying financial exposure from pricing errors, collection weaknesses, fraudulent transactions, and unresolved billing exceptions.
Module 8: Technology, Data Analytics, Automation, and Cybersecurity
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Using data analytics to compare approved tariffs with billed transactions and identify incorrect rates, abnormal charges, and pricing exceptions.
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Applying population-based testing, trend analysis, threshold analysis, duplicate detection, and customer-level analytics to fee transactions.
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Auditing automated pricing engines, billing workflows, system interfaces, digital payment platforms, and system-generated accounting entries.
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Evaluating user access, privileged accounts, change management, cybersecurity, data integrity, AI-supported pricing, and automated revenue-assurance controls.
Module 9: Reconciliation, Financial Reporting, and Audit Evidence
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Reconciling approved pricing schedules, operational activity, billing records, receipts, receivable balances, and general ledger revenue.
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Evaluating evidence supporting fee completeness, accuracy, occurrence, cut-off, classification, valuation, collection, and financial reporting.
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Assessing the impact of undercharging, overcharging, uncollected fees, pricing adjustments, refunds, and write-offs on financial statements.
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Preparing audit working papers, exception schedules, financial impact assessments, findings, recommendations, and management action requirements.
Module 10: Integrated Pricing, Tariff and Fee Collection Audit Case Studies
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Performing an end-to-end audit covering pricing governance, tariff configuration, customer classification, billing calculations, collections, and accounting.
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Applying recalculation, controls testing, substantive procedures, reconciliations, and data analytics to identify pricing and collection exceptions.
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Investigating revenue leakage, unauthorized pricing adjustments, incorrect exemptions, collection failures, and other high-risk exceptions.
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Preparing a comprehensive audit report covering financial impact, root causes, control deficiencies, recommendations, recovery opportunities, and continuous monitoring procedures.
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.
