International Standards of Supreme Audit Institutions – INTOSAI Guidance for Good Governance
Course
In Port of Spain (Trinidad and Tobago), London (England), DUBAI (United Arab Emirates) and another venue.
*Indicative price
Original amount in USD:
$ 4,200
Description
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Type
Course
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Location
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Duration
4 Days
Understand the differences between auditing for profit entities and entities in the public sector. Have knowledge and understanding of the audit concepts of the government sector. Appreciate general INTOSAI requirements, including auditing standards and principles. Learn to develop audit programs and audit reports for government audits Develop checklists for audits. Have knowledge of how the audits of governments differ from those of businesses and what approach auditors generally take in performing audits. Suitable for: auditors, students, CA's, ICWAI's
Facilities
Location
Start date
Start date
Start date
Start date
Start date
Reviews
Course programme
- The Lima Declaration of INTOSAI
- The INTOSAI Auditing Standards
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- Obtain an Understanding of the Entity
- The concept of materiality
- The relationship between materiality and audit risk
- The use of materiality in planning, performing and evaluating audits
- Audit Scope and Objectives
- Determine the Audit Approach
- Determine Sampling Procedures
- Develop the Audit Plan
- Design a detailed Audit Program
- Perform test of control procedures
- Perform Substantive procedures
- Conduct analytical review
- Perform audit evaluations and forming audit conclusions
- Develop a management letter
- Prepare an audit report
- Plan and carry out follow-up on audit findings
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- The INTOSAI Code of Ethics
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- Integrity
- Independence
- Objectivity
- Impartiality
- Professional Secrecy
- Competence
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- 4. Regional Implementation
International Standards of Supreme Audit Institutions – INTOSAI Guidance for Good Governance
*Indicative price
Original amount in USD:
$ 4,200