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Raven Global Training LLC

Programme Syllabus
Internal Audit for Banks & Finanial Institutions
T!o "ay #utline
Internal Auditing is a HOT profession. The profession is getting long-deserved
recognition from all levels of business professionals, regulators, and other oversight
bodies. Internal Auditors are skilled professionals ho strive to help an organi!ation
achieve its ob"ectives. Internal Auditors help an organi!ation b# evaluating the
efficienc# and effectiveness of processes$ compliance ith las, regulations, policies,
and standards$ reliabilit# of information$ and controls over operations.
If utili!ed effectivel#, compan# e%ecutives and governance bodies can leverage Internal
Auditors to sta# informed of the status of business operations. To forge the necessar#
relationships and trust ith compan# e%ecutives and other business process oners,
Internal Auditors must demonstrate proficienc# in audit skills and business operations.
This &-da# course is designed to e'uip #ou ith the skills necessar# to be an effective
internal auditor in audits of banking and financial institutions. Through livel#, facilitated
discussions of internal audit practices and hands-on classroom e%ercises, #ou ill learn
to conduct audits that meet management(s needs and the standards of internal auditing.
)H* *O+ ,A--OT .I// THI/ ,O+0/1
0eason 234 All auditors must be a /)A-, if #ou don(t attend, #ou ill not learn ho to
become a /)A-.
0eason 2&4 *ou ill miss out on tools and techni'ues that #ou can take ith #ou to
perform effective, value-added audits.
0eason 254 *ou ill miss valuable netorking opportunities ith other banking and
financial institution professionals.
0eason 264 7ood auditors have more opportunities for challenging assignments and
have greater earning potential. 7reat auditors have more than "ust opportunities8
become a great auditor9
)HO /HO+:; ATT1-;
This course is designed for an#one involved in audits of banking and financial
institutions, including auditors performing the audits, auditors ho plan and supervise
audits, and process oners interested in learning the here the auditors are going to
look ne%t.
Internal audit staff
Internal audit seniors
Raven Global Training LLC
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Raven Global Training LLC
Programme Syllabus
Internal Audit for Banks & Finanial Institutions
T!o "ay #utline
Audit management
<usiness process oners
1%ternal auditors
,O+0/1 O+T:I-1 =3> ,?1@
Day 1: Critical Skills for Auditors
IIA /tandards =3.A hours@
;efinition of internal auditing
.andator# guidance
-on-mandator# guidance
,ertifications
The current internal audit model
Intervieing =& hours@
Bunctions of intervies
<est practices for intervies
<uilding rapport
Cuestioning techni'ues
Active listening skills
Information Technolog# and Braud considerations =& hours@
Auditor responsibilit# for IT knoledge
7eneral ,ontrols and Application ,ontrols
Auditor responsibilit# for Braud knoledge
0ed flags of fraud, including /A/ DD
Braud concerns for banking and financial institutions
0isk assessments =& hours@
0isk concepts and terminolog#
,ontrols concepts and terminolog#
,ontrol frameorks, including ,O/O
Annual audit planning and case stud#
o ;epositor# institutions
o Binancing companies
o Insurance companies
o <rokerage firms
o .utual Bund companies
o Investment products
o Bront Office =trading activities, investment management, corporate
finance, and sales@
Raven Global Training LLC
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Raven Global Training LLC
Programme Syllabus
Internal Audit for Banks & Finanial Institutions
T!o "ay #utline
o .iddle Office activities =function that manages position-keeping,
transaction control, profit and loss controls, and risk management@
o <ack Office activities =administrative functions that support the trading of
securities, including recordkeeping, trade confirmation, trade
settlement, and regulator# compliance@
Day 2: Application to Banking and Financial Institutions
Audit engagement planning =3.A hours@
Audit pro"ect planning techni'ues
1ngagement :evel 0isk Assessment tool
Audit opening meetings
,reating the audit program
o /etting engagement ob"ectives
o ;etermining engagement scope
o ;esigning test steps
,ase stud# =banking and financial institutions@
?erforming tests of controls and substantial testing =3.A hour@
7athering information
/ampling
Audit evidence
Testing techni'ues
Anal#sis and evaluation of information
,ase stud# =banking and financial institutions@
1ngagement documentation re'uirements =& hours@
T#pes of audit documentation
o Blocharts
o )alkthroughs
o -arratives
o 0evie matrices
o )orkpapers
1valuation of process documentation
)orkpaper revies
,ase stud# =banking and financial institutions@
)riting audit observations =3 hour@
A elements of an audit observation
)riting techni'ues
,ase stud# =banking and financial institutions@
,ommunicating audit results =3 hour@
/elling the results to management
Raven Global Training LLC
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Raven Global Training LLC
Programme Syllabus
Internal Audit for Banks & Finanial Institutions
T!o "ay #utline
,onducting the e%it conference
,ase stud# =banking and financial institutions@
?erforming follo-up activities =.A hour@
0evieing management(s action plans
,ase stud# =<anking and Binancial Institutions@
The case stud# e%ercises ill focus on risks in banking and financial institutions and
performing audits of depositor# institutions, financing companies, insurance companies,
brokerage firms, mutual fund companies, investment products, front office activities,
middle office activities, and back office activities. ?articipants ill practice risk
assessments, audit planning, performing audit engagements, communicating audit
results and completing follo-up activities for banking and financial institutions.
A<O+T *O+0 ,O+0/1 :1A;10
0aven Henderson is a ,ertified Internal Auditor, ,ertified Binancial /ervices Auditor,
and ,ertified ?ublic Accountant. 0aven is located in the ;istrict of ,olumbia, +/A.
/he is professional trainer and consultant ith a diverse background in accounting,
auditing, and finance. Her e%perience includes financial reporting, internal auditing,
audit management, consulting, training, and organi!ational leadership. /he has been in
the internal auditing profession for over ten #ears performing risk-based integrated
audits. Her rearding audit e%periences include auditing non-profits, mortgage
operations, capital markets, mortgage-backed securities, financial services, human
resources, and corporate affairs =budgeting, procurement, purchase cards, travel, etc.@.
/he assisted several Bortune AEE companies in establishing an internal audit
department, redesigning internal audit processes, and implementing /arbanes-O%le#
programs.
0aven has been a facilitator since &EE3 instructing courses in communication
techni'ues, intervie skills, leadership skills, audit report riting, financial statements
audits, auditing standards, supervisor and management skills, enterprise risk
management, internal controls, corporate governance, and operational auditing. Her
e%panding list of clients including the Institute of Internal Auditors =IIA@, IIA affiliates,
Firginia /ociet# of ,ertified ?ublic Accountants, ?riceaterhouse,oopers, 7eorge
.ason +niversit#, +niversit# of .ar#land, energ# companies, banks, retailers, non-
profits, state and local governments, and man# Bortune 3EEE companies. /he(s had
the pleasure of presenting at national and international conferences and seminars. /he
is committed to providing a learning environment here participants are able to have
fun, learn, share e%periences, and retain information.
<efore starting 0aven :ane, ::, in &EE>, offering training and consulting services in
Internal Audit, 0isk .anagement, and ,ontrol ;esign G Anal#sis, 0aven as a
Raven Global Training LLC
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Raven Global Training LLC
Programme Syllabus
Internal Audit for Banks & Finanial Institutions
T!o "ay #utline
,onsultant for Hefferson )ells and a /enior .anager at ?rotiviti. As a consultant,
0aven served as an Interim ,hief Audit 1%ecutive =,A1@ for a non-profit healthcare
services compan#, a ;eput# 7eneral Auditor for a non-profit scientific research firm,
and in internal audit managerial positions for financial services clients. /he also held
internal audit positions ith Breddie .ac, in .c:ean, Firginia$ <ank of America
=formerl# -ations<ank@, in ,harlotte, -orth ,arolina$ and ith ?hilip .orris in
0ichmond, Firginia. /he as also the Accounting .anager for a manufacturing
compan# in Ashland, Firginia.
0aven received her <achelor of /cience degree in Accounting from Firginia
,ommonealth +niversit# located in 0ichmond. /he(s an active member of The IIA,
including serving as ?resident, <oard .ember, and chairperson positions for the -OFA
and ,harlotte chapters since 3DDI. /he is currentl# serving a national role as a
committee member for the ,aribbean ,ouncil and the ,hapter 0elations ,ommittee of
the -orth American <oard and as a ;istrict 0epresentative for the )ashington ;,
.etro area. /he is a member of the American Institute of ,ertified ?ublic Accountants
and the Firginia /ociet# of ,ertified ?ublic Accountants. 0aven is listed in the )ho(s
)ho in 1%ecutives and ?rofessionals and /trathmore(s )ho(s )ho )orldide.
Raven Global Training LLC
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