3 Days Workshop
The Integrated Internal Audit Approach 2010
Jakarta | July 14-16th, 2010 | Rp 3.950.000,-
The Internal audit Approach combines elements of the traditional audits areas of Financial, Operational, and Information Technology (IT) with a strong flavour of consulting added to that mix.
This approach permits the audit team to render an opinion about an entire system of internal control.
Using this approach the audit team can perform one audit of a business function and produce one report that incorporates control concerns of a financial, operational and IT nature.
Using an integrated audit approach differs from traditional audit methodologies by incorporating in one audit the evaluation and testing of financial, operational and IT control procedures.
In addition to the financial and operational aspects of an audit this approach incorporates the typical IT concerns of data access controls, online editing, file to file updates, master file uploads, program change control, system backup and recovery, internal system calculations, computer program procedures that affect controls, and computer generated transactions. This approach permits the audit team to evaluate and test the full range of controls within the context of an integrated audit in order to obtain a picture of the entire control environment.
Using case exercises, you will examine the critical elements of internal auditing: assessing risk, flowcharting, designing flexibility into the audit program, performing the audit and applying audit results to solve the business problem.
You will focus on and put into practice the communications skills associated with internal auditing: conferencing with auditees, writing audit findings and selling audit recommendations.
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COURSE OUTLINES:
The audit model –
performance of audit work
- Overview of the audit process
- Audit objectives, scope & audit programme
- Risk assessment strategies
- Planning & preliminary work
- Fieldwork activities
- Communicating results & follow up procedures
Exercise: Developing audit Objectives
Internal control
- Understand management’s & internal audit’s responsibility with regard to internal controls
- Identifying the various types of Controls: Financial, Operational & IT
- The differences between “hard” & “soft” controls
Audit communications
- Managing opening meetings
- Understanding patterns of communications
- Possible barriers in the interview Interpersonal skills & interview strategies
- Do’s and don’ts of effective interviewing
Exercise: Audit interview role play
Evaluating &
documenting internal
controls
- Learn to recognise strengths & weaknesses & identify improvements
- Review & compare audit tools for documenting controls including flowcharts, narratives, internal control questionnaires, control self-assessments & risk and control matrices
Case study: Documenting Controls
Developing the audit
programme
- Criteria for audit programmes
- The audit objective & scope
- Audit test steps
- Sample audit programme
Fieldwork techniques &
applications
- Undertaking fieldwork
- Types of audit evidence
- Audit testing
- Sampling terminology & methodologies
- The purpose of audit work papers
- Sample audit work paper
Developing audit
findings
- Explore the techniques for developing audit findings
- The 5 attributes of an audit finding
- Assigning significance ratings
- Case study: Developing audit findings
Developing the audit
report
- Understanding your audience
- Identifying the key messages
- Using positive language
- User friendly report structures
- Recommendation options
Closing the audit
assignment
- Guidelines to issuing timely reports
- Setting the stage for the closing meeting
- Strategies for the closing meetings
- The role of tIe internal audit department in follow-up
- The closing meeting
Workshop Leader :
Bambang Pramono
telah lebih dari 20 tahun berkarir dalam area internal audit, akuntansi dan IT. Sampai ke posisi AVP, Internal Audit di suatu perusahaan nasional. Ia telah berkarir dalam perusahaan manufacturing, oil and gas dan memiliki pengalaman bekerja di beberapa Negara di luar Indonesia, seperti Australia, Amerika, Perancis dan Filipina.
Lulusan SI dan MBA dalam bidang Akuntansi ini juga aktif di IIA (Institute of Internal Auditors) yang menyebabkan ia diantaranya secara intensive terlibat di dalam pembuatan Standar Pelaksanaan Fungsi Audit Intern Bank. Ia juga trainer dalam bidang Internal Audit untuk berbagai Perusahaan dan pembicara dalam berbagai seminar.
Fee :
- Rp 3.450.000,- (Registration 3person/more; payment before July 7th ,2010)
- Rp 3.750.000,- (reg before Juni 29th,2010; payment before July 7th ,2010)
- Rp 3.950.000,- (Full Fare)