|
|
|
|
|
|
|
|
|
• To make the participants understand the concepts of Financial and Certification
Audit and also of various regulatory frameworks
• To take participants on a step by step journey through the process of financial
and certification Audit and to equip them with the necessary knowledge and skill
set to be able to conduct and supervise these audits
• To provide a forum to the participants for sharing their ideas and experience
with various experts in this field.
|
|
|
|
|
|
Lectures, Group discussions, Case studies
Field visit
|
|
|
|
|
|
• Auditing concepts in Financial and Certification Audit
• Accounting Standards including IPSAS
• Auditing techniques
• Statistical sampling
• Computer Assisted Audit Techniques
• The regulatory framework
• Understanding the Entity
• Planning for audit
• Supervision and control
• Fieldwork and documentation
• Framing opinion
• Reporting and follow up
• Certification process in an IT environment
• Case studies.
|
|
|
|
|
|
A broad framework for the case study could include the following:
• System and principles of certification
audit in the respective SAIs
•Future plans and guidelines for audit
in their Supreme Audit Institutions
|