Описание
Business Training Audience
Business Owners
Board of Directors
Senior Management
Head of IT
Heads of Internal Control, Internal Audit, Risk Management, Security, and HR
The internal audit business training will help you solve practical problems:
Develop competencies in organizing, conducting, and using internal audit results to improve management effectiveness and prevent risks
Study and analyze the principles of building an internal audit function in accordance with best practices
Understand the role of internal audit in the management and control system
Learn to apply a risk-based approach to auditing
Master planning, execution, and reporting tools
Learn to use analytics and digital technologies in auditing
Master the tools for building a risk-based internal audit
Understand the principles of risk assessment
Study the principles of implementing and evaluating control procedures
Study the algorithm for implementing a comprehensive anti-fraud system
Study all stages and specific aspects of internal audit work
Main Topics Business training:
The Role and Mission of Internal Audit in a Modern Organization
Objective: To understand the strategic role of internal audit in corporate governance.
Topics:
Internal audit as an element of the corporate governance system
Goals, objectives, and principles of internal audit
Distinguishing between concepts: audit, control, compliance, and risk management
Internal audit in the «three lines of defense» model
International standards of the IIA (Institute of Internal Auditors)
Interactive: Analyzing the role of the internal audit function in your company
Organizing the internal audit function
Objective: To study optimal organizational models and requirements for the internal audit function.
Topics:
The Place of the Internal Audit Function in the Company Structure
Status, Independence, and Accountability (Interaction with the Board of Directors and the Audit Committee)
Planning and Resourcing the Function
Auditor’s Professional Competencies: Knowledge, Skills, and Ethics
Automation and Digitalization of Internal Audit
Practical Training: Defining the Structure and Roles of Internal Audit in Your Company
Planning and a Risk-Based Approach to Auditing
Objective: To master the methodology for planning and applying a risk-based approach.
Topics:
Risk-Based Internal Audit (RBIA) Principles
Company Risk Assessment and Risk Map-Based Audit
Planning the Annual Audit Program
Prioritizing Audit Inquiries
Linking Risk Assessment to Corporate Strategy
Interactive: Creating an Audit Risk Map and Selecting Priority Audit Areas
Conducting Internal Audits
Objective: To study the technology and stages of internal auditing.
Topics:
Audit stages: planning, data collection, testing, documentation, reporting
Audit methods: interviews, control testing, analytical procedures, observation
Preparing auditor working papers
Communicating with audited departments
Using digital tools (Data Analytics, Continuous Auditing)
Practical training: Case study: «Conducting an Audit of a Procurement Business Process»
Reporting and communicating internal audit results
Objective: Learn to formulate conclusions and present audit results effectively.
Topics:
Structure and content of an audit report
Formulating conclusions and recommendations
Presenting results to management and the audit committee
Monitoring the implementation of corrective actions (follow-up)
Using dashboards and data visualization in reporting
Interactive: Developing an internal audit report template
Effectiveness and development of the internal audit function
Objective: Ensure the development and sustainability of the internal audit function.
Topics:
Assessing the effectiveness of the internal audit function (KPIs, Quality Assurance)
External and internal quality assurance (QAIP)
Developing digital competencies of auditors
Interaction with external audit and regulators
Trends: Continuous Auditing, Agile Audit, Data-Driven Audit
Practical training: Developing a roadmap for improving the maturity of the internal audit function
Culture of integrity and the role of internal audit in corporate ethics
Objective: Strengthening the role of internal audit as a guarantor of ethics and trust.
Topics:
Ethical principles of internal auditors (IIA Code of Ethics)
Interaction with compliance and anti-corruption functions
The role of internal audit in fraud prevention
Supporting a culture of openness and responsibility
Interactive: Case study analysis of «ethical dilemmas of the auditor»
Training duration: 2 days
