Systems and Internal Audit Control
This program is designed to generate intensive, in-depth, highly interactive, and practical session to cater for participants’
professional education needs and requirements with emphasis on the best practice methods in modern internal auditing and
Internal Audit department staff, Internal control staff, financial control staff, Account manager, Admin. Managers, Treasury
department staff in both service and manufacturing industries.
At the end of the program, participants will be able to:
■ have an in-depth understanding of the role of internal audit and control systems
■ develop skills for the control functions of their organizations.
■ develop the risk/control matrix needed for organizational survival and growth
■ improve on their understanding with regards to enforcement of ethical standards, auditors’ independence and
■ appreciate the best-practice methods in modern internal auditing and control systems.
Day 1: The internal auditor as the ear and eye of management
_ enthroning a fraud preventive internal control system
■ System documentation process, review, and upgrade
■ Trends and challenges
The role of human psychology in auditing
■ Audit concepts: Auditor’s and Audi tee’s perception
■ Psychological barriers in effective auditing
■ Psychological strategies for enhancing auditing
■ Interpersonal strategies: face to face clarification of issues
– Identification of liars, verbal and non-verbal clues, etc.
Day 2: Computer audit techniques
■ Computer installations control checklist
■ Maintaining the audit trail in a computerized system
■ Control in online and real-time systems
■ Use of computer software in computer auditing (CAATS)
■ Emerging trends and challenges
Day 3: Scientific document examination/ Risk Management
■ Analysis of forged and fraudulent documents
■ Signature verification
■ Fraud prevention and management
■ The role of internal auditor
Lectures, discussions, exercises, case studies, audio-visual aids will be used to reinforce these teaching/learning