How to plan and monitor internal audit assignments?


Objectives :

  • 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

Program :

 

  • DEFINITION OF INTERNAL AUDIT PRINCIPLES AND STANDARDS

 

    • IIA Standards
    • IFACI standards
    • Basel Committee (recommendations June 2012)

 

  • PLAN AUDIT ASSIGNMENTS

 

    • 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

 

    • 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

 

    • 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

 

 

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