1. MODULE OBJECTIVES:
- To understand the current Audit and Assurance concepts, principles and practices
- To understand the audit legal and regulatory national and international framework.
- To acquire the skills of developing clear and concise audit plans, programs and reports for management and Other stakeholders to use for decision making.
- To provide analytical skills for proper audit sampling, gathering audit evidence and conducting audit tests through vouching, compliance and substantive testing.
2. MODULE BRIEF DESCRIPTION:
This module introduces the trainees to the principles of auditing, legal and professional environment of an audit, designing and developing of an audit plan, program and working papers. Also designing and implementation of audit procedures, performing audit in computerized environment as well as preparation of audit reports.
3. MODULE CONTENT:
Session 1 | Definitions, concepts and principles | Session 5 | Audit evidence | Session9 | Substantive testing |
Session 2 | Audit legal framework | Session 6 | Audit sampling | Session 10 | Audit report |
Session 3 | Internal control system | Session 7 | Compliance testing | Session 11 |
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Session 4 | Audit planning | Session 8 | Vouching and verification | Session 12 |
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4. TARGET AUDIENCE:
The target audience for this module includes but not limited to External auditors, Internal Auditors, Chief Budget Managers, Executive Secretaries, Directors of Finance, Procurement Managers and members of Internal Tender committees.
5. DELIVERY TIME AND VENUE:
Visit www.rmi.rw for the detailed Training Calendar. The venue and time may be adjusted according to the trainees' request, terms and conditions apply.