Publication date : 04/15/2024
Course : Conducting an accounting and financial audit
Practical course - 3d
- 21h00 - Ref. CAU
|
Download in PDF format
Share this course by email
 | Drawing up an audit schedule and strategy |
| Master accounting audit techniques and tools |
| Auditing the internal control system |
| Draft relevant and constructive conclusions and recommendations |
Intended audience
Internal auditors, chief accountants, accounting department staff, RAF, management controllers.
Prerequisites
Knowledge of basic accounting mechanisms.
Practical details
Hands-on work
Based on exercises and case studies, participants benefit from an operational approach that can be transposed as soon as they return to the company.
Course schedule
1 Planning an accounting and financial audit
- Understand the different types of audits.
- Define your role, objectives and goals.
- Identify those involved in the audit.
Hands-on work
Map the players and set the audit objectives.
2 Mastering the global approach
- Refer to accounting processes.
- Understanding the risk-based approach.
- Know the professional reference standards.
- Have a working method.
- Detail the audit steps.
- Deliverables: engagement letter, documents and final report.
Hands-on work
Decide on the formalization of results and deliverables.
3 Define an audit strategy
- Get to know the company's environment.
- Focusing the mission: identifying areas and significance thresholds.
- Organize and plan the mission.
- Select your tools: questionnaire, test...
Case study
Map the risks in the company's environment, then organize and plan the missions of each player.
4 Evaluating the internal control system
- Describe the internal control system for the company's main cycles.
- Analyze the strengths and weaknesses of internal control.
- Assess the impact of internal control reviews on financial control.
Hands-on work
Assess the quality of internal processes using audit grids.
5 Auditing accounts
- Know the techniques and tools for controlling accounts.
- Preparing the work file.
- Target the right questions to ask account by account.
- Control fixed assets, investments and inventories.
- Control taxes, cash flow, borrowings, shareholders' equity, purchases and sales.
Case study
Audit accounting entries from a trial balance.
6 Formulate relevant and constructive conclusions
- Express an opinion on the audited financial statements.
- Formulate recommendations based on an audit report.
- Understanding the post-audit process.
Hands-on work
Drafting of conclusions and recommendations.
Customer reviews
4,6 / 5
Customer reviews are based on end-of-course evaluations. The score is calculated from all evaluations within the past year. Only reviews with a textual comment are displayed.
KHAOULA T.
15/12/25
4 / 5
Le contenu est assez riche mais manque des cas pratique et echantillonages
RINA A.
15/12/25
5 / 5
J’ai beaucoup apprécié 3 jours itensifs mais la formatrice a su équilibré les cours, l’exercice et surtout l’échange,
LAURA C.
15/12/25
5 / 5
Support très complet, et formatrice très disponible pour répondre aux questions
PARTICIPANTS
Internal auditors, chief accountants, accounting department staff, RAF, management controllers.
PREREQUISITES
Knowledge of basic accounting mechanisms.
TRAINER QUALIFICATIONS
The experts leading the training are specialists in the covered subjects. They have been approved by our instructional teams for both their professional knowledge and their teaching ability, for each course they teach. They have at least five to ten years of experience in their field and hold (or have held) decision-making positions in companies.
ASSESSMENT TERMS
The trainer evaluates each participant’s academic progress throughout the training using multiple choice, scenarios, hands-on work and more.
Participants also complete a placement test before and after the course to measure the skills they’ve developed.
TERMS AND DEADLINES
Registration must be completed 24 hours before the start of the training.
ACCESSIBILITY FOR PEOPLE WITH DISABILITIES
Do you need special accessibility accommodations? Contact Mrs. Fosse, Disability Manager, at psh-accueil@orsys.fr to review your request and its feasibility.
Internal auditors, chief accountants, accounting department staff, RAF, management controllers.
PREREQUISITES
Knowledge of basic accounting mechanisms.
TRAINER QUALIFICATIONS
The experts leading the training are specialists in the covered subjects. They have been approved by our instructional teams for both their professional knowledge and their teaching ability, for each course they teach. They have at least five to ten years of experience in their field and hold (or have held) decision-making positions in companies.
ASSESSMENT TERMS
The trainer evaluates each participant’s academic progress throughout the training using multiple choice, scenarios, hands-on work and more.
Participants also complete a placement test before and after the course to measure the skills they’ve developed.
TEACHING AIDS AND TECHNICAL RESOURCES
• The main teaching aids and instructional methods used in the training are audiovisual aids, documentation and course material, hands-on application exercises and corrected exercises for practical training courses, case studies and coverage of real cases for training seminars.
• At the end of each course or seminar, ORSYS provides participants with a course evaluation questionnaire that is analysed by our instructional teams.
• A check-in sheet for each half-day of attendance is provided at the end of the training, along with a course completion certificate if the trainee attended the entire session.
• The main teaching aids and instructional methods used in the training are audiovisual aids, documentation and course material, hands-on application exercises and corrected exercises for practical training courses, case studies and coverage of real cases for training seminars.
• At the end of each course or seminar, ORSYS provides participants with a course evaluation questionnaire that is analysed by our instructional teams.
• A check-in sheet for each half-day of attendance is provided at the end of the training, along with a course completion certificate if the trainee attended the entire session.
TERMS AND DEADLINES
Registration must be completed 24 hours before the start of the training.
ACCESSIBILITY FOR PEOPLE WITH DISABILITIES
Do you need special accessibility accommodations? Contact Mrs. Fosse, Disability Manager, at psh-accueil@orsys.fr to review your request and its feasibility.
Dates and locations
Select your location or opt for the remote class then choose your date.
Remote class
Dernières places
Date garantie en présentiel ou à distance
Session garantie