- Learning how to carry out an audit mission (organization, sampling and testing)
- Knowing how to formalize the results of the controls (control sheets) and present the
findings (control report) - Knowing how to organize and monitor audit missions
Objectives :
Program :
- DEFINITION OF INTERNAL AUDIT PRINCIPLES AND STANDARDS
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- IIA Standards
- IFACI standards
- Basel Committee (recommendations June 2012)
- PLAN AUDIT ASSIGNMENTS
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- Assignment of auditors to the various missions of the annual audit plan
- Mission preparation: risk-based approach
- Definition of priority themes by process or entity
- CONDUCT AND FOLLOW-UP OF AN AUDIT MISSION
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- Analysis of documents and controls to be carried out
- Knowing how to conduct interviews with the audited parties
- Cross-referencing information
- Sampling methods for the selection of files/operations to be checked
- Writing the control sheets
- Monitoring of the mission, planning and time spent
- Practical case examples
- FORMALIZATION OF THE AUDIT REPORT
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- Plan of the report
- How to write the synthesis
- Highlighting of conclusions and findings
- Justification of the findings
- End of mission review and formalization of the contradictory
- MULTIPLE CHOICE QUESTIONS TEST OF KNOWLEDGE ASSESSMENT