Internal audit function applicable in banks (C6057)

None. However, its is recommended to complete the course "IFRS: Overview of Key Standards" (C2026) prior to enroll to this course or to have equivalent knowledge.

• Appreciate and understand the laws, regulations, codes of conduct applicable to entities in the financial sector and the regulatory framework for the internal audit function.
• Understand the aim and objectives of the internal audit chart.
• Understand the particular position of the internal audit within the organisation, i.e. independent from the other functions it intends to audit.
• Confirm that the audit function is independent from the other functions it intends to audit.
• Understand the way the internal audit plan over a period lasting 3 years is elaborate.
• Appreciate how to plan any audit task and execute it in compliance with the laws, codes of conduct and regulations as required.
• Understand how to document any audit mission undertaken, informing the concerned individuals, concerned management, external auditor and in case the regulator.
• Understand how an internal auditor ascertain that all tasks in internal audit plan are done (even when an outsourced internal audit function).
• Discover audit reporting methods.

Le contenu est identique aux objectifs d'apprentissage pour cette formation.