Introduction to audit concepts (C2016)

None.

• Discover the basis: internal controls, internal audit, external audit/review.
• Understand the concept of internal controls.
• Practice internal controls skills through a case study.
• Understand the purpose and techniques of an internal audit assignment.
• Practice internal audit skills through a case study.
• Get familiar with external audit/review terminology.
• Practice external audit skills through a case study.
• Be prepared for an audit.

• Basis of the internal controls and why internal controls is essential.
• Theory of COSO 1: Internal Control Framework.
• Internal controls implementation: identification and categorization of risk and answers to risks.
• Internal controls: controls surrounding Information Technology.
• Internal Controls: Case Study.
• Internal Audit.
• External Audit: Legal/Contractual Framework.
• External Audit: Audit approach and overview of the main international audit norms.
• External Audit: Case Study.
• Preparation of the exam.