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所在平台: Udemy |
课程主页: https://www.udemy.com/course/internal-auditing-a-comprehensive-guide/
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课程名称：内部审计指南 课程概述：本课程旨在帮助学员深入理解内部审计的原则、实践和技术，建立扎实的内部审计基础。课程内容将使学员能够评估组织流程、识别风险，并为改善公司治理和控制措施作出贡献。无论是内部审计的初学者还是希望刷新技能的专业人士，本课程都提供清晰且引人入胜的学习体验。 可下载材料： - 讲座02电子书：内部审计定义 - 讲座03电子书：逐步进行内部审计计划 - 讲座04电子书：三道防线模型 - 讲座15电子书：内部审计计划检查清单 - 讲座20电子书：掌握内部审计基础的逐步方法 课程模块与讲座： 模块1：介绍 - 讲座1：介绍 模块2：内部审计基础 - 讲座2：内部审计概述：定义内部审计及其在组织治理和风险管理中的目的与角色。 - 讲座3：关键审计概念：解释保证、风险、控制和重要性等关键术语。 - 讲座4：三道防线模型：探索管理层、风险职能和内部审计在组织中的角色与责任。 - 讲座5：专业标准与伦理：讨论国际内部审计专业实践标准（IIA标准）及伦理考量。 - 讲座6：内部审计职业道路：强调内部审计师可用的各种职业机会。 模块3：内部审计计划与风险评估 - 讲座7：内部审计计划：解释制定基于风险的内部审计计划的过程。 - 讲座8：风险评估方法：探讨识别和评估风险的不同技术，如头脑风暴、风险矩阵和流程映射。 - 讲座9：审计任务范围：解释如何定义个别审计的范围和目标。 - 讲座10：资源分配：讨论在各种审计任务中分配资源时的考虑因素。 模块4：进行内部审计任务 - 讲座11：收集审计证据：解释各种收集证据的技术，包括访谈、观察、文件审查和数据分析。 - 讲座12：评估内部控制：讨论如何评估内部控制的设计与有效性，包括预防性、侦测性和纠正性控制。 - 讲座13：测试控制和识别缺陷：解释如何进行控制测试并记录控制缺陷。 - 讲座14：制定审计发现和建议：讨论如何撰写清晰简明的审计发现并提供可操作建议。 - 讲座15：传达审计结果：解释与管理层和审计委员会有效沟通的重要性。 模块5：报告与后续跟进 - 讲座16：内部审计报告结构：讨论内部审计报告的标准组成部分。 - 讲座17：撰写有效审计报告：提供撰写清晰、客观且影响深远的审计报告的指导。 - 讲座18：向管理层呈现审计结果：解释如何以专业和有说服力的方式向管理层呈现审计发现。 - 讲座19：跟踪与后续：讨论跟踪审计建议实施的重要性。 - 讲座20：内部审计的持续改进：解释如何持续改善内部审计职能的过程和有效性。
Gain a strong foundation in internal auditing principles, practices, and techniques. This course will equip you with the knowledge to assess organizational processes, identify risks, and contribute to improved governance and control. Whether you're new to auditing or looking to refresh your skills, this course provides a clear and engaging learning experience.Downloadable MaterialsLecture 02 - eBook - Defining Internal AuditingLecture 03 - eBook - Step-by-Step IA PlanningLecture 04 - eBook - The Three Lines of Defense ModelLecture 15 - eBook - Internal Audit Planning ChecklistLecture 20 - eBook - Mastering Internal Audit Fundamentals A Step-by-Step ApproachModules and Lectures: Module 1: IntroductionLecture 1: Introduction Module 2:Fundamentals of Internal AuditingLecture 2: Overview of Internal Auditing: Define internal auditing, its purpose, and its role in organizational governance and risk management.Lecture 3: Key Auditing Concepts: Explain key terms such as assurance, risk, control, and materiality.Lecture 4: The Three Lines of Defense Model: Explore the roles and responsibilities of management, risk functions, and internal audit within the organization.Lecture 5: Professional Standards and Ethics: Discuss the International Standards for the Professional Practice of Internal Auditing (IIA Standards) and ethical considerations.Lecture 6: Career Paths in Internal Auditing: Highlight various career opportunities available to internal auditors. Module 3: Internal Audit Planning and Risk AssessmentLecture 7: The Internal Audit Plan: Explain the process of developing a risk-based internal audit plan.Lecture 8: Risk Assessment Methodologies: Explore different techniques for identifying and evaluating risks, such as brainstorming, risk matrices, and process mapping.Lecture 9: Scoping an Audit Engagement: Explain how to define the scope and objectives of an individual audit.Lecture 10: Resource Allocation: Discuss considerations for allocating resources to various audit engagements. Module 4: Conducting Internal Audit EngagementsLecture 11: Gathering Audit Evidence: Explain various techniques for collecting evidence, including interviews, observation, document review, and data analysis.Lecture 12: Evaluating Internal Controls: Discuss how to assess the design and effectiveness of internal controls, including preventive, detective, and corrective controls.Lecture 13: Testing Controls and Identifying Deficiencies: Explain how to perform control testing and document control deficiencies.Lecture 14: Developing Audit Findings and Recommendations: Discuss how to write clear and concise audit findings and provide actionable recommendations.Lecture 15: Communicating Audit Results: Explain the importance of effective communication with management and audit committees.Module 5: Reporting and Follow-UpLecture 16: Internal Audit Report Structure: Discuss the standard components of an internal audit report.Lecture 17: Writing Effective Audit Reports: Provide guidance on writing clear, objective, and impactful audit reports.Lecture 18: Presenting Audit Results to Management: Explain how to present audit findings to management in a professional and persuasive manner.Lecture 19: Monitoring and Follow-Up: Discuss the importance of tracking the implementation of audit recommendations.Lecture 20: Continuous Improvement in Internal Auditing: Explain how internal audit functions can continuously improve their processes and effectiveness.
