The internal audit contributes to verifying that the establishment is committed to implementing the internal control systems represented by the policies and procedures established by the management; in order to protecting the assets of the facility and ensuring that it achieves its operational objectives. This program provides participants with the fundamental requirements of internal auditing, starting with the modern concept of internal audit, then standards and procedures for carrying out audit tasks, preparing the plan, designing worksheets, selecting samples, collecting evidences and documentation, and then preparing internal audit reports.
At the end of the training program, the participant should be able to:
1 The historical development of internal audit
2 The modern concept of internal audit
3 The internal audit objectives, types and stages of implementation
4 The differences between internal and external audit
1 Internal Control concept according to IIA
2 Internal Control concept according to COSO
3 Internal Control System objectives
4 Internal Control System components
5 Control Self-assessment methods
Workshops
Questioner
6 Practical case study
1 The IA objectives
2 Scope of work
3 Determine audit priorities based on risk
4 Design worksheets
5 Preparation audit program
1 Audit samples
Sample design
Types of audit samples
Sample characteristics
Sample Test
2 Audit evidences
Types of evidence
Evidence characteristics
Methods of evidence collecting
3 Documentation
1 The report concepts
2 The difference between report and certificate
3 Report preparation stages
4 The main components of report
5 The characteristics of report quality
6 The report presentation
7 Issuing report
8 Report amendment
9 Following up
10 Practical cases
Basic knowledge of accounting
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Names of the training programs that are integrated (enriched) with the training program:
Names of the training programs that after the training program:
Not Available
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