Actualités et agenda
Nos formations
Établissement
Langue d'enseignement
English
Matières
ACCOUNTING / AUDIT / CONTROL
Responsable(s)
E.HARARI
Intervenant(s)
ELIE HARARI
Présentation
Prérequis
The course builds on the concepts and methods covered in a basic financial accounitng and auditing courses. Student should be familiar with basic financial statements, the accounting process and the systems of internal/external audits. Students should have general knowledge of risk management, the key business cycles and statistical analysis.
Objectifs
At the end of the course the student should be able to :
- Understand of the internal control environment, the role of the Internal audit department and of the different stakeholders of the Internal control system.
- Plan, perform and report value added results, which fulfil specific management goals and objectives implementing tools and processes of the internal audit methodology
- Develop internal auditing programs, corresponding evaluation criteria and monitor corrective actions by the management
- Analyze the different questions related to the management of the internal audit function: talent management, conflicts of interest in the audit function, performance management,
- Understand future developments in audit (IA, state of the art IT audit…
- Understand of the internal control environment, the role of the Internal audit department and of the different stakeholders of the Internal control system.
- Plan, perform and report value added results, which fulfil specific management goals and objectives implementing tools and processes of the internal audit methodology
- Develop internal auditing programs, corresponding evaluation criteria and monitor corrective actions by the management
- Analyze the different questions related to the management of the internal audit function: talent management, conflicts of interest in the audit function, performance management,
- Understand future developments in audit (IA, state of the art IT audit…
Présentation
Objectives and definitions of the Internal Control System: Relations with the stakeholders, Roles and responsibilities of the different partners in the Control environment, link between ethic and value and business performance
Managing an Internal Audit department as a Management Service Function: roles and responsibilities, Code of conduct, Business Ethics, Conflicts of Interest and Professional Responsibility, Talent management, performance management
Building an audit plan: Risk mapping and Audit Programs. Market standard Risk and control frameworks (such as COSO, COBIT…)
Key steps and tools in performing an assignment
Internal and External Communication and Reporting in the Audit Cycle
Managing the corrective actions implemented by the management
Managing an Internal Audit department as a Management Service Function: roles and responsibilities, Code of conduct, Business Ethics, Conflicts of Interest and Professional Responsibility, Talent management, performance management
Building an audit plan: Risk mapping and Audit Programs. Market standard Risk and control frameworks (such as COSO, COBIT…)
Key steps and tools in performing an assignment
Internal and External Communication and Reporting in the Audit Cycle
Managing the corrective actions implemented by the management
Modalités
Organisation
| Type | Amount of time | Comment | |
|---|---|---|---|
| Présentiel | |||
| Cours magistral | 10,00 | ||
| Travaux dirigés | 6,00 | ||
| Autoformation | |||
| E-Learning | 6,00 | ||
| Recherche | 3,00 | ||
| Travail personnel | |||
| Charge de travail personnel indicative | 9,00 | ||
| Overall student workload | 34,00 | ||
Évaluation
Case studies represent the major part of the assessment. Final QCM will assess the understanding of key concepts.
| Control type | Duration | Amount | Weighting |
|---|---|---|---|
| Examen (final) | |||
| Examen écrit | 2,00 | 1 | 60,00 |
| Autres | |||
| Etude de cas | 0,50 | 4 | 40,00 |
| TOTAL | 100,00 | ||
Ressources
Bibliographie
Articles, books, case studies and web sites will be provided to students in advance of the course commencement. -
Professional association web cites including the American Institute of Certified Public Accountants represent comprehensive documentation regarding standards, trends and hot issues. -
Professional association web cites including the American Institute of Certified Public Accountants represent comprehensive documentation regarding standards, trends and hot issues. -