A New Dimension in Operational Auditing

A New Dimension In 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:
    o    Risk-based
    o    Participative
    o    Using simple, practical forms of self assessment
    o    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



Registration Form

Topik Training

Judul Training (required)
Tanggal Training (required)
Data Kontak

Nama (required)
Alamat Perusahaan
Alamat Email (required)
Telp. Mobile
Telp. Kantor
No. Extensi
Daftar Peserta  
Pesan Untuk Penyelenggara  

This entry was posted in AUDIT & FRAUD. Bookmark the permalink. Comments are closed, but you can leave a trackback: Trackback URL.