COURSE TITLE: INTRODUCTION TO BANKING AUDIT

NUMBER OF HOURS: 24 (3 days)

INTERNATIONAL PROGRAMME GBU Bank
COURSE COORDINATORS: Emmanuel Dooseman / Jean Latorzeff / Laure Saint-Girons

COURSE OBJECTIVES
The course is designed to provide professionals with basics regarding banking audit consistent with IFRS and
International Audit Standards. At the end of this course, students should understand the organisation of a bank with a
focus on Commercial and Retail banking activities, inherent risks, key internal control processes and the audit strategy
to implement in this framework.

LEARNING OUTCOMES
Upon successful completion of this course, students will be able to:
Define banking audit, banking vocabulary
Identify the different types of banking organizations and the relation with the Baking Regulation and
Supervision
Identify main risks areas by items
Define the audit approach for Commercial and Retail Banking

PREREQUISITES

Basic knowledge in finances and accounting

COURSE CONTENT

Step 1: Environment definition, Organisation of Banks, Banking regulation, Banking Financial Statements
specifics
Step 2: Inherent Risks, Internal Control & Risks Mitigation for keys items: credit, collect, interbanking,
securities
Step 3: Audit Strategy and examples of audit program

TEACHING & LEARNING METHODS

This course includes:
A series of lectures illustrated by projected slides
Quizzes and limited calculation and accounting exercises during the sessions