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  • IABPFP Course Summary Sunera

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    This two-day seminar provides an overview of best practices in internal auditing based on key literature in the field. The agenda covers topics such as audit risk assessment, fieldwork best practices, audit report writing, audit follow-up, optimization techniques, internal controls, integrated auditing, fraud awareness, effective communication skills, interviewing techniques, and resolving ethical dilemmas. The seminar is intended for auditors of all experience levels seeking to apply real-world internal audit concepts.

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    This two-day seminar provides an overview of best practices in internal auditing based on key literature in the field. The agenda covers topics such as audit risk assessment, fieldwork best practices, audit report writing, audit follow-up, optimization techniques, internal controls, integrated auditing, fraud awareness, effective communication skills, interviewing techniques, and resolving ethical dilemmas. The seminar is intended for auditors of all experience levels seeking to apply real-world internal audit concepts.

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    30 vues2 pages

    IABPFP Course Summary Sunera

    Transféré par

    megaccna
    This two-day seminar provides an overview of best practices in internal auditing based on key literature in the field. The agenda covers topics such as audit risk assessment, fieldwork best practices, audit report writing, audit follow-up, optimization techniques, internal controls, integrated auditing, fraud awareness, effective communication skills, interviewing techniques, and resolving ethical dilemmas. The seminar is intended for auditors of all experience levels seeking to apply real-world internal audit concepts.

    Droits d'auteur :

    © All Rights Reserved
    Téléchargez comme PDF, TXT ou lisez en ligne sur Scribd
    Signaler comme contenu inapproprié
    sur 2

    IABPFP

    Internal Audit Best Practice and Fundamental


    Principles
    A Two Day Crash Course on the best practices internal audit has to offer.
    Seminar Overview
    Based on Danny M. Goldberg's professional commentary on the Bureau of National Affairs Practice Series
    Internal Audit Best Practices and Fundamental Practices (authored by legendary audit scholars Curtis C.
    Verschoor and Mort A. Dittenhofer co-author of Sawyers Internal Auditing), this two-day seminar will take
    you through emerging trends and techniques in the internal audit world. Attendees should learn about realworld training and concepts they can apply in their department immediately.
    Prerequisite: None
    Advance Preparation: None
    Learning Level: Basic/Intermediate
    Field: Auditing
    Delivery Method: Group-Live
    Who Should Attend
    Financial, Operational, and Information Technology Auditors with any amount of experience.

    Agenda
    I.

    II.

    III.

    Introduction and Background


    a. Background
    b. Topics to Cover
    Audit Risk Assessment
    a. IIA Standards
    b. Long Range vs. Short Range Planning
    c. What is an Audit Risk Assessment?
    d. Heat Maps
    e. How does the ARA integrate with
    the ERM?
    f. Comprehensive Example
    g. Understanding the business
    Fieldwork Best Practices
    a. Managing the audit engagement
    b. Audit Testing

    IV.

    c. Audit Evidence
    d. Constructing Workpapers
    e. Workpaper Review
    f. Fieldwork Methodologies
    Audit Report Writing
    a. Auditor Guidance
    b. Audit Report Structure
    i. Executive Summary
    ii. Observations
    iii. Appendices
    c. Executive Summary Components
    i. Audit Summary
    ii. Audit Objectives
    iii. Audit Scope
    iv. Background

    V.

    VI.

    VII.

    VIII.

    v. Opinion
    vi. Overall Report Ratings
    vii. Standards Conformance
    Statement
    d. Observation Components
    i. Foundation
    ii. Condition
    iii. Cause
    iv. Effect
    v. Recommendations
    vi. Action plans
    e. Other Sections of Audit
    Observations
    i. Additional information
    ii. Exhibits
    iii. Policies and procedures
    iv. Observation Formats
    f. Report Optimization
    i. Standard 2420
    ii. CCCCPV
    Audit Follow Up
    a. Audit Standards
    b. Audit Follow Up Policy
    c. Action Plan Maturity Model
    d. Timing/Method of Follow Up
    Optimization Audit Best Practices
    a. The OA Process
    b. Optimization Assessment
    c. Documenting Understanding
    d. Segregation of Duties
    e. Assessing Efficiency/Effectiveness
    and Cost/Benefit
    Control Best Practices
    a. COSO
    b. What are Internal Controls?
    c. 5 Key Internal Control Activities
    d. Testing Controls
    Integrated Auditing
    a. Audit Process Similarities

    IX.

    X.

    XI.

    XII.

    b. Elements of Preliminary Work


    Fraud Red Flags
    a. Fraud Overview
    b. Financial Reporting/Close
    c. Cash
    d. Revenue/Accounts Receivable
    e. Inventory
    f. Purchasing/Cash Disbursements
    g. Payroll
    h. Fraud Red Flags
    Optimized Communications
    a. Overview
    b. 7 Cs to Effective Communication
    c. General Communication Issues
    d. Confrontation
    e. Listening Techniques
    Interviewing
    a. Interview Management
    b. Managing Yourself
    c. Personalities
    Practical Ethics
    a. What is Ethics?
    b. Key Influences on Ethical Behavior
    c. Complex Ethical Decisions
    d. Famous Ethical Decisions
    e. 4 Methods to Resolve Ethical
    Dilemmas

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