Description

COURSE OBJECTIVES

At the end of the course, participants will be able to:

• ï‚· Understand relevant concepts in internal controls
• ï‚· Understand internal control guidelines
• ï‚· Understand global standards on internal controls
• ï‚· Understand the types of internal controls
• ï‚· Understand how internal controls can be computerised
• ï‚· Understand the use of computer tools(CAATs) in the implementation of internal controls
• ï‚· Understand the impact of regulatory environment on internal controls
• ï‚· Understand the implementation of internal controls

• Definitions
• Objectives of internal controls
• Types of internal controls
• Internal controls and the fraud triangle
• Internal control guidelines
• COSO Framework
• IT controls: General and application controls
• Computerization of internal controls
• Continuous controls
• Computer Assisted Audit Tools (CAATs)
• Regulatory environment and internal controls(SOX,PCIDSS,ISO 27001,ISO 22301,ISO 20000 etc)
• Implementation of internal controls