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  • Internal Auditing Guide - Nature, Risk, Controls, Fieldwork & Reporting

    Загружено:

    Terry Coys
    23 просмотров2 страницы
    This document outlines the topics that will be covered in an internal auditing course. It includes 12 main topics that will be discussed: 1) what is auditing, 2) internal controls, 3) risk assessment, 4) preliminary surveys, 5) audit programs, 6) field work I, 7) field work II, 8) audit findings, 9) employee and management fraud, 10) reports, 11) reports to executive management and boards, and 12) control self-assessments. Under each main topic are sub-topics that provide more details on what will be discussed.

    Исходное описание:

    Rencana Pembelajaran Audit Internal

    Оригинальное название

    Audit Internal

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    This document outlines the topics that will be covered in an internal auditing course. It includes 12 main topics that will be discussed: 1) what is auditing, 2) internal controls, 3) risk assessment, 4) preliminary surveys, 5) audit programs, 6) field work I, 7) field work II, 8) audit findings, 9) employee and management fraud, 10) reports, 11) reports to executive management and boards, and 12) control self-assessments. Under each main topic are sub-topics that provide more details on what will be discussed.

    Авторское право:

    © All Rights Reserved
    Скачайте в формате DOCX, PDF, TXT или читайте онлайн в Scribd
    Отметить как неприемлемый контент
    23 просмотров2 страницы

    Internal Auditing Guide - Nature, Risk, Controls, Fieldwork & Reporting

    Загружено:

    Terry Coys
    This document outlines the topics that will be covered in an internal auditing course. It includes 12 main topics that will be discussed: 1) what is auditing, 2) internal controls, 3) risk assessment, 4) preliminary surveys, 5) audit programs, 6) field work I, 7) field work II, 8) audit findings, 9) employee and management fraud, 10) reports, 11) reports to executive management and boards, and 12) control self-assessments. Under each main topic are sub-topics that provide more details on what will be discussed.

    Авторское право:

    © All Rights Reserved
    Скачайте в формате DOCX, PDF, TXT или читайте онлайн в Scribd
    Отметить как неприемлемый контент
    из 2

    POKOK BAHASAN

    1.
    2.

    Apa itu Auditing?


    The Nature Of Internal
    Auditing (Bab 1)

    Control (Bab 2)

    Risk Assessment (Bab 3 )

    Preliminary Survey (Bab 4)

    Audit Programs (Bab 5)

    Field Work I (Bab 6)

    Field Work II (Bab 7)

    Audit Findings (Bab 8)

    SUB POKOK BAHASAN


    1.
    2.
    3.
    4.
    1.
    2.
    3.
    4.
    5.
    6.
    1.
    2.
    3.
    4.
    5.
    1.
    2.
    3.
    4.
    5.
    1.
    2.
    3.
    4.
    5.
    1.
    2.
    3.
    4.
    5.
    6.
    7.
    8.
    1.
    2.
    3.
    4.
    5.
    6.
    1.
    2.
    3.
    4.
    5.
    6.
    7.

    The evolution of internal auditing


    External auditor and Internal auditor
    Toward definition of Internal Auditing
    The Profession of Internal Auditing
    The Importance of control to the internal auditor
    Control defined
    Internal Control Models
    Preventive, detective, and corrective controls
    Systems of control
    Why controls dont work
    COSO Philosophy
    Who Uses Risk Assessment
    Audit Risk and Its Components in Financial Statement
    Audits
    Basic Question on Risk
    Building the Risk Assessment Plan
    Introduction
    Initial Study
    Gathering Information
    Observing
    Reporting
    Introduction
    When to Prepare the Audit Program
    Defining Economy, Efficiency and Effectiveness
    Preparing the Audit Program
    Criteria for Audit Program
    The Process and Purpose of Field Work
    Developing Strategy for Field Work
    Self-directed AuditTeams
    Stop and Go Auditing
    Control Self Assessment
    Elements of Field Work
    Performance Measurement
    Developing Standards
    UTS
    Applying the Audit Techniques
    Organizational Audits
    Management Studies and Consulting
    Program Audits
    Audit Evidence
    Continuous Auditing
    The Nature of Audit Findings
    Approach to Finding Constrution
    Degree of Significance
    Discussing Findings
    Record of Audit Findings
    Communication Skill
    Reporting Audit Findings

    Employee and Management Fraud


    (Bab 27)

    10

    Reports (Bab 17)

    11

    Reports to Executive Management


    and the Board

    12

    Control Self Assessment (Bab 10)

    1.
    2.
    3.
    4.
    5.
    6.
    7.
    8.
    1.
    2.
    3.
    4.
    5.
    1.
    2.
    3.
    1.
    2.
    3.
    4.

    Nature
    Elements of Fraud
    Forensics in Fraud Investigation
    Risk Analysis
    Authority
    The three factor Related to Fraud
    Management Fraud
    The Reasons Behind Management Fraud
    What they are an what they do
    Report Philosophy
    Report Writing Friction
    Proposed Solution
    Communication
    What Reports Do
    Activity Reports
    Evaluation Reports
    Control Self Assessment-Why is it Needed?
    What is Control Self Assessment?
    Toolsand Techniques
    Implication for Employees, Management, Auditor and
    Boards
    5.
    The Relationship Between CSA and Other Internal
    Audit Activities
    UAS

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