internal audit: risk-based methodology - pwc · internal audit: risk-based methodology pwc academy...

Internal Audit: Risk-Based Methodology PwC Academy invites you to Internal Audit: Risk-Based Methodology training Duration 2 days / 16 academic hours/ CPD hours Internal audit is currently transforming into a risk assessment tool; the focus is shifting from assessment of individual transactions to a company-wide risk assessment. Under these circumstances the internal auditors should primarily provide their key clients – the boards of directors and top executives – with their assessment of the most critical risks, and suggest that they get deeply engaged into the risk management process. Frequently Asked Questions about Internal Audit, the Institute of Internal Auditors Target Audience • Internal auditors and heads of internal audit functions • Professionals establishing the internal audit function • Professionals developing the internal audit methodology Training Objectives • Study application of risk-based approach by internal auditors • Structure hands-on experience of risk- based internal audit methodology application • Analyse stages of audit in detail • Study methods of audit sampling • Review standard working documentation forms Risk assessment • Identifying audit objects: creating audit universe • Risk mapping Planning the internal audit activities • Developing a long-term internal audit plan • Developing a short-term (annual) internal audit plan Conducting audit • Creating audit plan/programme • Conducting a preliminary assessment • Sampling and detailed testing • Drawing up working documentation www.pwc.com/ua Key Syllabus Areas Framework of professional practice • The International Standards for the Professional Practice of Internal Auditing • The IAA Code of Ethics • The Basel Committee Guidelines Organisational aspects • Positioning the internal audit function within the organisation • Interaction with other control functions: best practices • Internal audit charter. Examples

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Internal Audit: Risk-Based Methodology

PwC Academy

invites you to Internal

Audit: Risk-Based

Methodology training

Duration

2 days / 16 academic hours/ CPD hours

Internal audit is currently transforming into a risk assessment tool; the focus isshifting from assessment of individual transactions to a company-wide riskassessment. Under these circumstances the internal auditors should primarilyprovide their key clients – the boards of directors and top executives – with theirassessment of the most critical risks, and suggest that they get deeply engagedinto the risk management process.

Frequently Asked Questions about Internal Audit, the Institute of InternalAuditors

Target Audience

• Internal auditors and heads of internal audit functions

• Professionals establishing the internal audit function

• Professionals developing the internal audit methodology

Training Objectives

• Study application of risk-based approachby internal auditors

• Structure hands-on experience of risk-based internal audit methodologyapplication

• Analyse stages of audit in detail

• Study methods of audit sampling

• Review standard working documentationforms

Risk assessment

• Identifying audit objects: creating audituniverse

• Risk mapping

Planning the internal audit activities

• Developing a long-term internal audit plan

• Developing a short-term (annual) internalaudit plan

Conducting audit

• Creating audit plan/programme

• Conducting a preliminary assessment

• Sampling and detailed testing

• Drawing up working documentation

www.pwc.com/ua

Key Syllabus AreasFramework of professional practice

• The International Standards for theProfessional Practice of Internal Auditing

• The IAA Code of Ethics

• The Basel Committee Guidelines

Organisational aspects

• Positioning the internal audit functionwithin the organisation

• Interaction with other control functions:best practices

• Internal audit charter. Examples

Page 2: Internal Audit: Risk-Based Methodology - PwC · Internal Audit: Risk-Based Methodology PwC Academy invites you to Internal Audit: Risk-Based Methodology training Duration 2 days

Our contacts

• Analysing case studies and examples• Applicability of newly gained knowledge in work• Creating environment of involvement at training

sessions• Using custom tailored training materials and study

question banks

PwC Academy’s Methodology is Based Upon the Following Principles

Key Syllabus Areas (continued)

Certain sessions may be delivered by PwC audit, internal controland risk-management professionals

Corporate Internal Audit Course

Preparing audit report based on audit findings

• Content of the report

• Illustrative recommendations on preparation of theaudit report

Follow-up on audit recommendations

• Recommended follow-up procedure

• Content of a follow-up report

Reporting to the Board of Directors and Executives

• Recommended content

• Order of presentation

Certificates

Upon successful completion of the training course, the students will be awarded Internal Audit Course Completion Certificates. CPD units: 16

reserved. PwC refers to the Ukrainian member firm(s), and may sometimes refer to the PwC network. Each member firm is a separate legal entity. Please

see www.pwc.com/structure for further details.

Our offices are located in the central part of Kiev. We offer training in the comfortable and fully equipped office space.

Irina Blinova - Corporate Training Leader, PwC Ukraine

75, Zhylianska Str., 10th floor, Kiev, 01032, Ukraine | Phone: 0 44 490 6777 | Fax: 0 44 490 6738

[email protected] | www.pwc.com/ua

http://www.pwc.com/structure

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