Global Learning for Operational Leaders
Classroom
14 sessions
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Online / Live
14 sessions
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Introduction
Course overview
Revenue is a key performance measure and a frequent area of misstatement and fraud. Sales processes also involve pricing, discounts, credit and incentives that can leak value.
This Aractech course covers revenue recognition principles, order-to-cash process risks, pricing and discount controls, contract review, credit management, billing and collections, sales incentives, revenue analytics and fraud red flags. Participants develop a revenue audit programme.
The course suits internal and external auditors and finance professionals.
What you will achieve
Learning objectives
- Understand revenue recognition and related risks
- Audit the order-to-cash process
- Evaluate pricing, discount and contract controls
- Audit billing, credit and collections
- Review sales incentives and commissions
- Apply analytics to revenue data
Who should attend
Target audience
- Internal and external auditors
- Finance controllers
- Revenue accountants
- Commercial finance staff
- Risk managers
- Audit managers
Methodology
Learning approach
- Process walkthroughs
- Analytics labs
- Case studies
- Audit programme design
- Group discussions
Complete course outline
Five focused days of learning and application
The timings provided are estimates and may vary depending on the number of participants and the discussions taking place during the sessions. They are indicative only and do not constitute a binding commitment.
Day 1
Revenue Fundamentals
- Revenue recognition principles
- Contract types
- Key risks
- Fraud schemes
- Coffee break
- Fraud schemes (continued)
- Regulatory focus
- Exercise: Risk identification
Day 2
Order-to-Cash Controls
- Customer onboarding
- Order processing
- Contract review
- Delivery
- Coffee break
- Delivery (continued)
- Billing
- Workshop: Control mapping
Day 3
Pricing and Incentives
- Price lists
- Discounts and rebates
- Approvals
- Sales commissions
- Coffee break
- Sales commissions (continued)
- Margin leakage
- Exercise: Discount analysis
Day 4
Credit and Collections
- Credit limits
- Collections
- Write-offs
- Credit notes
- Coffee break
- Credit notes (continued)
- Reconciliations
- Case study: Revenue manipulation
Day 5
Analytics and Reporting
- Revenue analytics
- Cut-off testing
- Trends
- Coffee break
- Trends (continued)
- Findings
- Recommendations
- Capstone: Revenue audit programme
FAQ
Frequently asked questions
What does Auditing Revenue and Sales Processes (AGRC-031) cover?
This course covers Auditing and Governance Risk and Compliance through a structured five-day outline focused on practical application, discussion, and implementation planning.
When is the next available session?
The next scheduled session starts on 16 - 20 November 2026. See the course schedules section for the available dates and delivery formats.
Who should attend this course?
Internal and external auditors, Finance controllers, Revenue accountants
Is bilingual course delivery available?
Yes. All course materials and presentations are provided in English, while bilingual explanation and discussion support may be available depending on the selected location and trainer availability. For example, when attending a course in Istanbul, you may request a Turkish-speaking trainer to explain the English course content in Turkish. Arabic explanation support may also be requested at this location. Other languages are available in selected cities. You can choose your preferred language support as an optional preference during registration.
How can I register for a session?
Use any Register button next to the available course dates to open the participant registration page and submit your booking request for the selected session.
Is this course available online as well as classroom-based?
Check the course schedules section for currently published classroom and Online / Live sessions.
Where are classroom sessions delivered?
Current classroom venues include Vienna, Barcelona, Kuala lumpur, Munich, Amsterdam, Cape Town, Istanbul, Geneva.
How long is the training programme?
The programme runs for five days from 09:00 to 14:00, which gives 25 contact hours, including a daily 30-minute break (22.5 hours of instruction).
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