A New Dimension In Operational Auditing

A New Dimension In Operational Auditing

Feb 23

Membahas secara Komprehensip, Mendasar dan Systematis Pendekatan Risk-based dan Self-Assessment dalam Operational Auditing.

Pelatihan untuk Anda:

  • Auditors with at least one year of experince.

Tujuan dan Manfaat Pelatihan:

  • Understand an audit process used increasingly by world class audit departments
  • Practice the keys skills used in this process
  • Take home proven evaluation tools used in process

Course Outline

  1. Introduction
    • The COSO chalellenge: How to evaluate soft controls?
    • Participatory auditing: Get your customer on the audit team
  2. A Better Audit Process
    • The traditional audit process
    • A better audit process:
      • Risk-based
      • Participative
      • Using simple, practical forms of self assessment
      • Value-adding focus on evaluation of system design
  3. Phase I: Planning
    • Planning step for a participative audit
    • The acquisition audit approach
    • Audit simulation: Research the Human Resources function
    • Audit simulation: Participative audit planning meeting
    • The risk assessment thought process
    • Identifying and assessing risks: four helpful categories
    • Planning memo: deliverables
    • Characteristics of well-defined audit objectives
  4. Phase II: Evaluate the adequacy of system Design
    • Documenting internal controls: traditional methods
    • Documenting internal controls: the risk / control matrix
    • Teaching your audit customer the risk assessment thought process
    • Audit simulation: Exercises in using the risk /control matrix
    • Traditional and emerging concepts of internal control
    • Alternative versions of the risk / control matrix
  5. Phase III : Evaluate the Effectiveness of Key Controls
    • Fieldwork: purpose and methods
    • End result auditing
    • Rules of audit evidence, and how they apply to soft controls
  6. Develop Recommendations for Improvement
    • Attribute approach to developing audit findings
    • Form for developing and reporting audit findings
    • Participative reporting
  7. Report Recommendations for Improvement
    • The final hurdle to participative auditing, and how to lower it:
    • MAP audit report format

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