Financial Audit Systems in E-Government

First day

• •  Introduction to the nature of e-government (concepts / objectives / advantages)
  •  The accounting and auditing profession: different concepts of auditing

the second day

 

• •  Errors and fraud in the accounts and the means of discovering them
  •  The extent of the auditor's responsibility for discovering errors
  •  Evidence of proof in the audit and technical means and procedures to obtain evidence

the third day

 

• •  The nature of internal control, its concept and methods of evaluation
  • Internal control systems for cash operations
  •  Goods internal control systems
  •  Internal control systems for fixed and current assets
  •  Internal control systems for liabilities and equity

the fourth day

 

• •  Planning review programs
  •  use method PERT in planning audit programs
  •  Reviewing cash operations, revenues and expenses
  •  Review of current and fixed assets
  •  Review of liabilities and equity

The fifth day

 

• •  The components and methods of internal control under the electronic data formation system
  •  Internal audit of electronic forming systems
  •  The use of the statistical sampling method in the audit