Course objective

• Identify the skills of internal audit and non-traditional methods of internal examination

• Identify the modern accounting skills and knowledge necessary to achieve the deterioration of the financial accounting system as an information system

Course out line

• Identify the basic concepts of internal auditing
• Recognition of Internal Auditing Standards
• Identifying internal auditor attributes
  • Identify performance standards related to internal audit activities
  • Why audit committees and what is the system of audit committees and their role in supporting internal audit activities
  • What is the relationship of the review committees with internal references?
  • The difference between traditional and analytical test
  • Recognition of accounting and auditing standards
  • Design of audit and internal audit systems
  • Implement internal audit activities electronically
  • Use of computer applications in the implementation of internal audit activities
• Financial analysis and decision-making
• Identification of accounting information systems
• Accountability and performance evaluation
  • Quantitative methods and rationalization of decisions
• Financial budgets
  • Practical cases - practical problems in internal audit and audit
• Advanced strategies in internal audit
  • Check the internal control system
  • Review processes and effectiveness in performance
  • Performance Standards for Internal Audit

• Tasks used for references to activate the role of oversight in organizations
• Learn about fraud and electronic fraud methods in accordance with international auditing standards
• Assess financial risk with available models and possible surveys
• The auditor's use of financial analysis tools in evaluating the current financial performance in accordance with auditing standards
• The auditor's use of financial analysis tools in evaluating current financial performance in accordance with international auditing standards
• The auditor's use of statistical forecasting methods in evaluating future budgets in accordance with international auditing standards
• The use of budget programs to control electronic systems in accordance with international auditing standards
• Audit strategies in accordance with International Standards on Auditing
• Recognize the standards of international auditing, the direction of its issuance and the reasons for compliance
• Presentation of the most international standards governing audit and financial audit
• Identify the objective and approach of reviewing the financial statements
• Papers and procedures for preparation of the review process
• Auditors' Report on Financial Statements
• Examine and evaluate the structure of internal control systems in institutions
  • Audit tests for the examination of the internal control system
  • Criteria for examining and evaluating the effectiveness of internal control
  • Procedures and stages of evaluation of internal control
  • Methods of preparing the management report on the effectiveness of internal control
•  Internal audit quality standards
  • Elements of internal audit quality assessment
  • Modern International Standards for Internal Auditing
  • Standards for assessing internal audit quality in institutions
  • Internal and external evaluation of the performance of internal auditors
  • Report on internal audit quality programs
•  Report of the Internal Auditor
  • The importance of the report.
  • Components of the report.
  • Recommendations.
  • Management application.
  • The duties and responsibilities of the auditor and what the report should include.
  • Auditor's duties and the impact of reliance on the principle of relative importance, and its implications for the report.
  • Conditions of acceptance of the auditor the report on the condensed financial statements.
  • Audit reports of a component of the financial statements.
  • Examples of compliance reports

• Implement internal audit activities electronically.
• Internal audit through computer
• Use of computer applications in the implementation of internal audit activities
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• Who should attend?

Directors of the departments and heads of audit and financial control departments and financial auditors and their assistants and employees of internal audit departments and planning and follow-up.