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

 

Session 4

Audit planning

Session 8

Vouching and verification

Session 12

 

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.