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. 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 The Internal Audit Environment Management Responsibilities of an Internal Audit Function Standards for the Professional Practice of Internal Auditing The Similarities and Differences between Internal Auditing and External Auditing The Various Types of Internal Audits The Principles of Effective Internal Auditing The Principles of Effective Audits Compliance, Substantive, and Operational Tests Calculation of Audit Risk Analytical Review, Confirmations, Reperformance, Observation and Inquiry, Inspection, and Other Types of Audit Evidence Developing Achievable Audit Objectives Concept of Internal Audit Strategies to the Audit Planning Process Long-Term Audit Plan Using Internal Control-Based Risk Assessment Audit Plan and Preparing an Audit Planning Memorandum Principles of Internal Control Internal Controls and the Audit Process Control: Concepts and Responsibilities Documenting and Evaluating Internal Control Systems Basic and Detailed Information of the Audit Process Planning the Audit Gathering Background Information (BIG) Understanding and Documenting the Work Process Developing Process Flow Diagrams and Process Maps Completion of Audit Internal Controls Documentation Matrix Finalizing the Audit Objectives Audit Evidence and Audit Workpapers Performing Analytical Reviews and Testing Compliance and Substantive Testing Selection of Appropriate Testing Method Overview of Statistical Sampling Techniques Determining the Objectives and Developing the Sampling Plan Attribute Sampling Techniques and Extrapolating the Results Ensure Audit Workpapers Support Audit Conclusions and Recommendations 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 Selling Your Recommendations to Management Developing Control-Based Audit Recommendations Effectively Using Interim Audit Memorandum Issuing Audit Reports Providing a “Balanced” Audit Report Structuring the Report as an Effective Management Tool
