Audit Programs - Developing Seminar

How to develop an audit program.

The key integral parts of the program.

The importance of tieing all key elements together (assertions, audit objectives, risk, etc.).

Linkage to the audit file.

PROCEDURES-ORIENTED AUDIT PROGRAM

OBJECTIVES-ORIENTED AUDIT PROGRAM

DIS-AGGREGATING THE PROCESS

DEVELOPMENT PROCESS

Identifying Assertions

Delineating Risk

Controls vs. Risk

Audit Objectives - Establishing

Nature, Timing, Extent

FORMATS USED - VARIOUS

ASSERTIONS - CONCRETENESS

Operational Auditing

Compliance Auditing

Financial Auditing

ASSERTIONS

Financial Assertions

Compliance Assertions

Management Assertions

Operational Assertions

RELATING ASSERTIONS

Audit Objectives

Audit Evidence Required

Evidence Gathering Techniques

Audit Techniques

Audit Procedures