أساسيات التدقيق الداخلي القائمة على معايير التدقيق الداخلي

إدارة التدقيق والمخاطر والحوكمة

رمز الدورة

ARFIAS

  • مدة الدورة : ثلاثة أيام
  • يحصل المتدرب على شهادة معتمدة من المؤسسة العامة للتدريب التقني والمهني.

--Introduction:
---Definition & Nature of Internal Auditing.
---The Functions & objectives of the internal audit.
---The Internal Audit and the Organizational Structure
---The Independence and objectivity of the internal Auditor.
---Types of Services the Internal Audit Department provides.
---The Difference between internal (Audits) auditors and external (Audit) auditors.

--Other Audits Related to Internal Auditing:
---Operational Audit.
---Compliance Audit.

--Qualifications, Ethics, and Responsibilities of the Internal Auditor:
---The American Institute of Internal auditors.
---Statement of responsibilities of internal Auditors.
---Code of Ethics of Internal Auditors.
---The Internal auditing Certification Program.

--Explaining the Functions and the Role of the Internal Audit Department:
---Assessing and reporting on existence, sufficiency, adequacy and operative ness of accounting, financial and operating control.
---Reporting on compliance with company established policies, plans, regulations and contracts.
---Reporting on company compliance with legal laws and regulations.
---Evaluating and report on quality of overall performance within the company.
---Participating and provide inputs for risk assessment.
---Safeguarding company assets.
---Helping in providing and ascertain reliable information.
---Assessing and helping management in accomplishing objectives and goals behind creation and implementation of programs and operations.
---Assessing and providing management with feedback on efficient use of economic resources.
---Helping management in preventing and detecting fraud, and misuse of authority.
---Coordinating efficient conduction of external audit.


--Practical Internal Auditing:
---Understanding Internal controls.
---Documentation of the Internal Controls.
---Assessing Control Risk.
---Risk Based audits.
---Auditing Sales & Collection Cycle.
---Auditing Of Cash, Receivables and other related assets
---Auditing purchases
---Auditing Accounts payable and other related liabilities
---Auditing Inventory.
---Auditing Sales, Distribution & Marketing Expenses.
---Auditing General & administrative Expenses.
---Auditing Finance charges and other related expenses
---Auditing other revenues & gains.
---Auditing other expenses & losses.
---Auditing Bank Transactions.
---Auditing Prepayments and long-term contracts e.g. Leases, rents, insurance, etc.
---Auditing fixed assets
---Auditing other short-term liabilities
---Auditing long-term liabilities
---Auditing Long-term loans, long-term bonds and other long-term commitments.
---Auditing Capital Transactions.
---Auditing Transactions related to returned earnings and dividends.
---Auditing other equity accounts.
---Reviewing cash flow statements.
---Reviewing monthly , quarterly, half year and annual internal reports
---Reviewing monthly , quarterly, half year and annual external reports
---Reviewing company budgets.
---Reviewing Company investment decisions.
--Internal Auditing in the Computer Environment:

---Batch processing & real-Time processing
---General controls in a computerized business.
---Application controls in a computerized business
---Auditing the Computer systems.

--Audit Sampling:
---Audit Sampling for Test of Internal Controls.
---Audit Sampling for Substantive test.

--Internal Auditing Other related issues:
---The relationship between the internal audit department, The Chief Internal Auditor, the Board of Directors and its audit committee.
---Revisiting Risk Assessment.
---Detection & Investigation of fraud
---Evaluation of the Presentation of the financial statements and Saudi Accounting Standards.


--Internal Audit Reports:
---Types of internal audit reports.
---Preparation of the reports.
---Oral reports & Interim Reports.
---Report reviews and distribution.

 

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