Training Details
Study of the internal control and control system:
Its origins, development, and goals.
The concept of internal control and its components.
The position of internal control in the organizational structure.
- The internal auditor: his qualifications, his skills, his independence.
Internal control and internal audit.
Examination and evaluation of the internal control system.
Evidence of proof, and technical methods for collecting them.
- Reviewing and examining the elements of the financial position.
- Reviewing and checking the components of the result accounts.
- Reviewing and checking planning budgets.
Administrative review for the purposes of evaluating and improving performance.
Reviewing, examining and analyzing cash flow data:
Practice problems. And practical applications in accordance with the requirements of International Accounting Standard No.7 ).
- Studying some international accounting standards, for the purposes of tightening audit and examination programs:
Standard No. ( 21): Effects of change in foreign exchange rates.
Accounting for investments in light of developments in international standards. 32), (39), (40), (33).