Introduction

    The importance of training courses is not only limited to professional life, as most of us think but training courses aim to transfer knowledge and practical experiences that enrich the skills of individuals and enhance their self-confidence, which contributes to the preparation of cadres which in turn contributes to the development and progress of institutions. Therefore, Strategic Vision Training Center aims to enhance the skills and experiences of individuals through the strongest training programs to keep pace with every development in the labor market.

Objective

• Full access to the audit environment
• Understanding the audit and looking forward to its objectives and all its aspects.
• Creating a wide evaluation by the participants on all internal control systems in order to enable them to identify the strengths and weaknesses alike.
• Organizing interventions that analyze and criticize the internal audit standards.
• Providing an integrated planning for the tasks of the internal auditor and informing him of all his rights, as well as the duties and responsibilities assigned to him.
• Clarifying the commonalities between the work of the internal auditor and the external auditor.
• The participants benefit from the concepts of financial control and all its forms and general objectives, and determine the relationship between it and the audit of private money.
• Informing all course participants of the international standards that govern the concept of financial control over public money, its objectives and planning.
• Informing the participants of the utmost importance of the financial control reports, introducing them to their forms, and informing them of their dates and

Who should attend?

• Auditors in the Audit Bureau.
• Internal auditors.
• External auditors.
• Financial accountants.
• Accountants in management.
• Analysts in the field of finance.
• Heads of costing departments.
• Cost accountants.
   

Course content:

Section One: Audit and Internal Audit

Introduction to review:

• Clarify the general concept of auditing
• Knowing the overall objectives of the course
• Indicating review formats and tabs

Audit Standards:

• Familiarity with American auditing standards
• Addressing the knowledge of international auditing standards
• Getting to know the internal audit standards

Internal Control Systems:

• The concept of internal control
• Objectives of internal control
• The basic components of internal control
• Forms of internal control
• Means of internal control
• Methods of documentation

Designing and evaluating internal control systems in some areas:

• Internal control over cash operations
• Internal control over inventory
• Various and comprehensive practical cases

Section Two: Financial Control

Financial Control Environment:

• Law of the State Audit Bureau.
• Declarations and recommendations of international and regional organizations for supreme audit institutions.
• Code of professional conduct.
• Laws and regulations in force.
• Recognized assets.
• Personal judgments.

Introduction to financial control:

• The concept of financial control
• Financial Control Objectives

The link between it and the external audit

• Scope of financial control:
• Thematic scope
• ORGANIC RANGE

Impartiality (independence):

• Independence of the SAI
• Independence of the head of the device
• The independence of the supervisory staff
• Planning supervisory work.
• Evidence and means of obtaining them.

Investigation:

• Checking cash in hand
• Checking cash in banks
• Check supplies
• Subsequent events.

Reports:

• Reporting Standards
• Report formats
• Diverse and comprehensive areas of operation