Internal Audit : A Step by Step Guideline for Auditor

Pelatihan Internal Audit: A Step by Step Guideline for Auditor ini memberikan bekal bagi para peserta dalam melakukan fungsi internal audit mulai dari membuat perencanaan, hingga membuat laporan dan rekomendasi audit dengan pendekatan praktis dan konseptual. Pelatihan ini juga membahas teknik mengelola hasil temuan dan teknik wawancara.

OBJECTIVE

• Memahami peran dan proses internal audit
• Menguasai teknik praktis dalam mendapatkan informasi akurat dengan teknik wawancara
• Memahami bagaimana menetapkan tujuan audit dan perencanaan audit internal
• Memastikan tingkat kepatuhan dan keterkaitan dengan kebijakan perusahaan, PSAK, perpajakan dan lainnya
• Menguasai teknik dalam membuat rekomendasi audit
• Mengelola dan meyakinkan hasil temuan dan rekomendasi audit

COURSE OUTLINE

1. The Internal Audit Environment
2. Management Responsibilities of an Internal Audit Function
3. Standards for the Professional Practice of Internal Auditing
4. The Similarities and Differences between Internal Auditing and External Auditing
5. The Various Types of Internal Audits
6. The Principles of Effective Internal Auditing
7. The Principles of Effective Audits
8. Compliance, Substantive, and Operational Tests
9. Calculation of Audit Risk
10. Analytical Review, Confirmations, Reperformance, Observation and Inquiry, Inspection, and Other Types of Audit Evidence
11. Developing Achievable Audit Objectives
12. Concept of Internal Audit Strategies to the Audit Planning Process
13. Long-Term Audit Plan Using Internal Control-Based Risk Assessment
14. Audit Plan and Preparing an Audit Planning Memorandum
15. Principles of Internal Control
16. Internal Controls and the Audit Process
17. Control: Concepts and Responsibilities
18. Documenting and Evaluating Internal Control Systems
19. Basic and Detailed Information of the Audit Process
20. Planning the Audit
21. Gathering Background Information (BIG)
22. Understanding and Documenting the Work Process
23. Developing Process Flow Diagrams and Process Maps
24. Completion of Audit Internal Controls Documentation Matrix
25. Finalizing the Audit Objectives
26. Audit Evidence and Audit Workpapers
27. Performing Analytical Reviews and Testing
28. Compliance and Substantive Testing
29. Selection of Appropriate Testing Method
30. Overview of Statistical Sampling Techniques
31. Determining the Objectives and Developing the Sampling Plan
32. Attribute Sampling Techniques and Extrapolating the Results
33. Ensure Audit Workpapers Support Audit Conclusions and Recommendations
34. Conducting Audit Interviews
    • Planning Interviews
    • Framework for Planning, Conducting, and Evaluating Interviews
    • Overcoming Resistance
    • Conflict Management
    • Effective Listening
    • Note Taking in a Non-Threatening Environment
    • Getting to “Yes”
    • Confidentiality of Information
35. Selling Your Recommendations to Management
36. Developing Control-Based Audit Recommendations
37. Effectively Using Interim Audit Memorandum
38. Issuing Audit Reports
    • Providing a “Balanced” Audit Report
    • Structuring the Report as an Effective Management Tool