Training Details
- International auditing standards: are they standards or professional guides and guidelines?
- The internal auditor, and the adaptation of international auditing standards to serve his job duties.
Requirements for preparing the audit program under the umbrella of international standards:
The objective and general principles that govern the audit process.
● Study of Standard No. (200) and its branches.
Examination and evaluation of the internal control system.
● Study of Standard No. (400) and its branches.
- Planning audit work
● Study of Standard No. (300) and its branches.
Revenue review program.
Expense item review program.
Fixed asset audit program.
- Real estate and financial investment review program for the purpose of retention.
Investment review program for the purpose of trading.
- Program for auditing customer accounts, loans and advances.
- Program for reviewing cash and balances with banks.
- A review program for contingent liabilities and commitments.
- Assets and other liabilities audit program.
Evidence and methods of collecting it:
● Study of Standard No. (500) and its branches.
Complete hands-on and computer-assisted practical workshops.