Effective Internal Control: Concept & Implementation

Effective Internal Control: Concept & Implementation

Pelatihan ini akan membahas bagaimana menerapkan internal control secara effective, aplikatif dan mudah dipahami. Juga mempelajari bagaimana membangun internal control yang terstruktur, analisa resiko dengan cepat dan mudah, serta mengelola dan memonitor control activities.

Dalam pelatihan ini akan dibahas mengenai : Faktor di balik setiap komponen pengendalian internal, Tujuan pengendalian internal, Manual atau teknologi berbasis pemantauan karya terbaik untuk organisasi Anda, Siklus akuntansi yang paling sering diaudit, dan Bagaimana mengukur kemungkinan risiko dan dampak potensial

Outline :

1.  Defining Internal Controls

• ƒ  How AICPA, COSO, and SOX define  internal controls
• ƒ  Understanding the objectives of sound internal controls
• ƒ  Establishing which control framework is right for your organization
• ƒ  Meeting the objectives that internal controls must satisfy

2.  Creating the Internal Control Structure

• ƒ  Understanding the components of internal controls
• ƒ  Hard controls vs. soft controls
• ƒ  Creating the control environment
• ƒ  Monitoring the control framework

3.  Risk Assessment and Considerations

• ƒ  Establishing strategic objectives
• ƒ  Defining, Measuring, Evaluating risk
• ƒ  Risk-management strategies: from ERM to CSA

4.  Managing Control Activities to Minimize Risks

• ƒ  Reviewing operational auditing
• ƒ  Prevention vs. detection control types
• ƒ  Using ORCA to evaluate management controls
• ƒ  Understanding the 5 assessments in ORCA
• ƒ  How to create an operational audit program
• ƒ  The steps to creating an individual audit program

5.  Establishing Internal Accounting Controls

• ƒ  Internal accounting control categories
• ƒ  The cycles most commonly audited and what you must know about each
• ƒ  Where your cycles are most at risk for fraud
• ƒ  Strategies for preventing fraud in your cycles
• ƒ  Financial audits

6.  Understanding and Complying With Sarbanes-Oxley

• ƒ  Eleven requirements of SOX
• ƒ  Understanding the PCAOB auditing standards
• ƒ  Understanding management assessment and reporting of internal controls

7.  Monitoring and Reporting on Internal Controls

• ƒ  Creating and implementing a testing system
• ƒ  Manual vs. technology-based monitoring
• ƒ  Elements of effective internal controls reports
• ƒ  How to create reports that everyone in your organization can understand and use

Peserta :

Pelatihan ini diselenggarakan untuk Controllers, Accounting managers, Auditors, Compliance officers, CEOs, CFOs, Business owners, Managers and supervisors, Directors, Financial managers, Attorneys