Devenir Auditeur ou Contrôleur Interne Bilingue Anglais

JOUR 1
Introduction to Internal Auditing
What is internal auditing
Why internal audit; responsibilities and objectives
Internal and external auditing analyzed
Types, phases and factors which impact on their choice
The ideal internal auditor and the audit discipline
Explaining the role of internal audit process in an organization's structure

JOUR 2
International Professional Internal Auditing Standards
Standards for the Professional Practice of Internal Auditing
Code of Ethics for Internal Auditors ( IIA document)
Deterrence, Detection, Investigation, and Reporting (SIAS N°3)

JOUR 3
Internal Control
Nature of internal controls; Definition and analysis
Components, types and factors affecting internal control
Objectives of internal control
Responsibilities of internal auditors and management
The COSO control model- internal audit role in sections 302 and 404 of the US SABANES-OXLEYS ACT OF 2002
Internal control evaluation; tools and methods of documentation

JOUR 4
Internal control documentation and evaluation
Identification, evaluation of the strengths, weakness and the required action for improvement
The rational and importance of preliminary survey
Audit tools for documentation of control systems analysis; Narratives, ICQ, s flowcharts, and risk/control matrices Interviewing Skills
Basic effective interviewing techniques
Interview planning
Questions; opening; conduction and closing of interview
Discussion: Audit interview

JOUR 5
Audit Program
Audit program development process; Rational and guidelines
Audit program decision; objectives, scope and program tests
Steps in the development of audit program
Exercise; Sample audit program analysis

JOUR 6
Working papers and audit evidence
Purpose, the standards requirement and guidelines for preparation
Standard working paper organization and contents
Rules of evidence
Sampling Development of Audit findings
Various approaches to audit findings; the five attributes
Explanation of the form for the development and reporting of audit findings
Exercise: Analysis of sample audit findings and development of audit findings from fieldwork
When to communicate audit findings, appropriate techniques