COSO 2017 Foundation

این دوره ی آموزشی با هدف آشنایی با نقش چارچوب کنترل های داخلی و همچنین روش ها و متدولوژی های مورد نیاز در انجام آن مورد طراحی و ارائه قرار گرفته است.

هيچ پيشنياز ضروري براي اين دوره تعريف نگرديده است. اگر چه وجود تجارب فعاليت در حسابرسی داخلی، IT AUDIT  و حوزه هاي مرتبط با آن براي شركت كنندگان در دوره ي آموزشي سودمند خواهد بود.

• مدیران حسابرسی داخلی
• مديران فناوري اطلاعات و يا صاحبان فرآيندهاي مرتبط درسازمانها
• مديران كسب و كار
• مديران و کارشناسان سیستم ها و روش ها
• معماران سیستم های سازمانی
• كليه علاقه مندان آشنايي با مفاهيم

شركت كنندگان در اين دوره ي آموزشي با اصول و اجزاي كليدي مفهوم چارچوب کنترل های داخلی مبتني بر چارچوب بين المللي COSO  در سطح مقدماتي به شرح ذيل آشنا مي شوند:

Internal Control System (COSO)

• Control Environment

1. The organization demonstrates a commitment to integrity and ethical values.
2. The board of directors demonstrates independence from management and exercises oversight of the development and performance of internal control.
3. Management establishes, with board oversight, structures, reporting lines, and appropriate authorities and responsibilities in the pursuit of objectives
4. The organization demonstrates a commitment to attract, develop, and retain competent individuals in alignment with objectives.
5. The organization holds individuals accountable for their internal control responsibilities in the pursuit of objectives.

• Risk Assessment

1. The organization specifies objectives with sufficient clarity to enable the identification and assessment of risks relating to objectives
2. The organization identifies risks to the achievement of its objectives across the entity and analyzes risks as a basis for determining how the risks should be managed
3. The organization considers the potential for fraud in assessing risks to the achievement of objectives
4. The organization identifies and assesses changes that could significantly affect the system of internal control

• Control Activities

1. The organization selects and develops control activities that contribute to the mitigation of risks to the achievement of objectives to acceptable levels.
2. The organization selects and develops general control activities over technology to support the achievement of objectives.
3. The organization deploys control activities through policies that establish what is expected and procedures that put policies into action.

• Information & Communication

1. The organization obtains or generates and uses relevant, quality information to support the functioning of internal control.
2. The organization internally communicates information, including objectives and responsibilities for internal control, necessary to support the functioning of internal control.
3. The organization communicates with external parties regarding matters affecting the functioning of internal control

• Monitoring Activities

1. The organization selects, develops, and performs ongoing and/or separate evaluations to ascertain whether the components of internal control are present and functioning.
2. The organization evaluates and communicates internal control deficiencies in a timely manner to those parties responsible for taking corrective action, including senior management and the board of directors, as appropriate.

• Preventive, Detective and Corrective Controls
• Means of Achieving Control
• Access and Reporting on Control

Relationship between Internal Audit, Management and Governance

1. Outsourcing of Internal Auditing
2. Corporate Governance
3. Internal Control Non-Executive Directors
4. Audit Committee

Risk Assessment

1. COSO Philosophy
2. Planning for RISK Assessment
3. Categories of Objectives
4. Audit Risk
5. Materiality
6. Audit Risk
7. Detection Risk

External Audit

1. Definition and Objective
2. Responsibility of External Audit
3. Scope of the Audit
4. Auditor Report basic Elements
5. Special Features in Public Sector

Internal Audit

1. Definitions of Internal Audit
2. Evolution of Internal Auditing
3. IIA Standard and Practice Advisory Context
4. Statement of Responsibilities
5. Code of Ethics
6. Standard
7. Control Self-Assessment
8. Internal Audit as a Core Function
9. Independence

Audit Stages

1. Audit Stages
2. Preliminary Survey
3. Audit Programs
4. Field Work
5. Audit Concepts and Technique
6. Internal Audit Report
7. Performance Audit
8. System Based Audit (SBA)
9. Audit Management

Information Systems Control and Auditing

1. Introduction
2. Historical Perspective and Milestones
3. Control Concepts
4. The Control Framework Based on COSO
5. The Control Framework Based on COBIT
6. IT Governance

شركت كنندگان در دوره ها ي آموزشی  گواهي حضور از سوي مرجع اعتباردهي IT House دريافت خواهند كرد .

تماس بگیرید

ندارد.