2) INTERNAL and EXTERNAL AUDIT
· What are internal audit / external audit?
· What internal / external auditors do?
· The principles and purposes of an internal audit / external audit?
· The role and responsibility of the auditor in internal audit / external audit?
· The techniques for conducting internal audits / external audit?
· The tools needed to define and manage the auditing process (internal / external)
· The benefits of the implementation of the internal audit / external audit?
· What is its value to the organization (internal audit / external audit)?
· Auditor behaviour
· Auditor Knowledge and skills
· What is the difference between internal and external audit?
· Role of Lead auditor
· Role of the Team
How to manage an audit program?
2. Establishing the audit program objectives
3. Establishing the audit program
4. Implementing the audit program
5. Monitoring the audit program
6. Reviewing and improving the audit program
How to perform an audit?
o Initiating the audit
o Preparing audit activities
1) Performing document review in preparation for the audit
2) Preparing the audit plan
3) Assigning work to the audit team
Conducting the opening meeting
1) Performing document review while conducting the audit
2) Communicating during the audit
3) Assigning roles and responsibilities of guides and observers
4) Collecting and verifying information
5) Generating audit findings