PELATIHAN OPERATIONAL AUDITING

Membahas secara Komprehensip, Mendasar dan Systematis Pendekatan Risk-based dan Self-Assessment dalam Operational Auditing.

Pelatihan untuk Anda:

Auditors with at least one year of experince.

Tujuan dan Manfaat Pelatihan:

1. Understand an audit process used increasingly by world class audit departments
2. Practice the keys skills used in this process
3. Take home proven evaluation tools used in process

Course Outline

1. Introduction
2. The COSO chalellenge: How to evaluate soft controls?
3. Participatory auditing: Get your customer on the audit team
4. A Better Audit Process
5. The traditional audit process
6. A better audit process:
7. Risk-based
8. Participative
9. Using simple, practical forms of self assessment
10. Value-adding focus on evaluation of system design
11. Phase I: Planning
12. Planning step for a participative audit
13. The acquisition audit approach
14. Audit simulation: Research the Human Resources function
15. Audit simulation: Participative audit planning meeting
16. The risk assessment thought process
17. Identifying and assessing risks: four helpful categories
18. Planning memo: deliverables
19. Characteristics of well-defined audit objectives
20. Phase II: Evaluate the adequacy of system Design
21. Documenting internal controls: traditional methods
22. Documenting internal controls: the risk / control matrix
23. Teaching your audit customer the risk assessment thought process
24. Audit simulation: Exercises in using the risk /control matrix
25. Traditional and emerging concepts of internal control
26. Alternative versions of the risk / control matrix
27. Phase III : Evaluate the Effectiveness of Key Controls
28. Fieldwork: purpose and methods
29. End result auditing
30. Rules of audit evidence, and how they apply to soft controls
31. Develop Recommendations for Improvement
32. Attribute approach to developing audit findings
33. Form for developing and reporting audit findings
34. Participative reporting
35. Report Recommendations for Improvement
36. The final hurdle to participative auditing, and how to lower it:
37. MAP audit report format