Description
For a reliable and effective audit, it is essential to have a detailed methodology and to define a strategy based on the risk approach. This internship will allow you to master audit techniques and select the tools necessary to carry it out.
Who is this training for ?
For whom ?
Internal auditors, chief accountants, accounting department employees, RAF, management controllers.
Prerequisites
Knowledge of basic accounting mechanisms.
Training objectives
Training program
- Plan an accounting and financial audit
- Know the different types of audits.
- Define its role, its objective and its purposes.
- Identify the actors of the audit.
- Practical work
- Master the overall approach
- Refer to accounting processes.
- Understand the risk-based approach.
- Know the professional reference standards.
- Have 'a working method.
- Detail the stages of the audit.
- Provide deliverables: mission letter, documents and final report.
- Practical work
- Define an audit strategy
- Become aware of the company's environment.
- Orient the mission: identification of areas and the threshold of significance.
- Organize and plan the mission.
- Select your tools: questionnaire, test...
- Case study
- Evaluate the internal control system
- Describe the internal control system on the main cycles of the company.
- Analyze the strengths and weaknesses of internal control.
- Assess the impact of the examination of internal control over the control of accounts.
- Practical work
- Audit the accounts
- Know the techniques and tools for controlling accounts.
- Develop the work file.
- Target the right questions to ask account by account.
- Control fixed assets, equity securities and inventory.
- Control taxes, cash flow, borrowing, equity, purchases and sales.
- Case study
- Formulate relevant and constructive conclusions
- Issue an opinion on the audited accounts.
- Formulate recommendations based on an audit report.
- Understand the post-audit process.
- Practical work.
