MODERN APPROACHES IN INTERNAL AUDITING

Content

Introduction to Assurance Engagements

• Terms of Audit Engagements
• Framework of International Standards Organization
• Objective and General Principles Governing an Audit
• Quality Control for Audit Work

Documentation and Audit Files

• Audit Documentation
• Fraud and Error in Audit
• Communications of Audit Maters
• Quality Assurance

Audit Planning

• Audit Materiality
• Risk Assessments and Internal Control
• Auditing in a Computer Information Systems Environment
• Audit of Quality Control and Quality Assurance

Audit Evidence

• Initial Engagements
• Analytical Procedures
• Audit Sampling and Other Selective Testing Procedures
• Audit of Accounting Estimates

Audit Completion and Disclosure Issues

• The Auditors’ Report
• Writing Audits Reports and Final Outcomes
• Recommendations and Follow up Procedures
• Other Information in Documents Containing Audit Financial Statements

FOR WHOM: Directors, Managers, Staff in Internal Audit Departments and others who are involved in the audit process and want to be aware of what is best practice in modern time.

DATE:                    23rd – 25th April, 2025

                              22nd – 24th October, 2025