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

• Develop an audit schedule and strategy
• Master account audit techniques and tools
• Audit the internal control system
• Write relevant and constructive conclusions and recommendations

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.