Jakarta, 18-19 Februari 2019 (The Essentials of Internal Audit)

Day Waktu Session Session Title Trainer

1 Pagi Course Introduction (15 minutes) Indra Permana,
I Overview of Internal Audit  The International Professional Practice  The IPPF ST, MM, CIA,
and Globally Accepted Framework (IPPF) of Internal Auditing  Mission of Internal Audit ERMCP
Professional Framework  The Core Principles
 Definition of Internal Audit
 International Standards for Professional Practice of Internal Auditing (Standards)
 Code of Ethics and Rules of Conduct
 Implementation Guidance
 Supplemental Guidance
II Governance, Risk  Governance  Applicable Standards
Management, and Control  Misson, Vision, Purpose, Authority, Responsibility, and Internal Audit Charter
Environment  Organizational Independence and Reporting Relationship
 Audit Governance, Roles and Responsiibilities
 Internal Auditor Competency Map
 Internal Control Environment  Objectives, Risks, and Controls
 Internal Control Frameworks
 COSO Internal Control – Integrated Framework

 Enterprise Risk Management  Enterprise Risk Management (ERM) Frameworks

 Risk and Control Self Assessment (RCSA)
 Risk Based Internal Audit (RBIA)
 Internal Audit Roles in ERM
Siang III Annual Audit Planning  Identifying and Prioritizing Audit Engagements  Identiying Audit Universe
 Assessing Engagement Priorities
 Scheduling and Budgeting  Identifying Audit Resource Requirement
 Budgeting Audit Plan
 Types of Audit Engagement  The differences between Assurance and Consulting
 Types of Assurance
 Types of Consulting
 Communicating and Obtaining Approval of  Handling Scope Limitation
Audit Plan  Presenting and Obtaining Approval
 Sample Writing of Annual Audit Plan
IV Individual Engagement  Engagement Planning and Entry Meeting  Applicable Standards
Planning  Internal Control Questionaire
 Defining Audit Scope and Objectives
 Audit Planning Memo
 Reviewing Existing Documentation
 Creating/Updating Process Flow
 Audit Entry Meeting
 Sample Writing of Pre-Audit Report
 Developing Audit Programs  Preparing Audit Program
 Customizing Audit Programs
 Sample Writing of Audit Program
 Audit Tools and Techniques – Risk, Control  Performing Risk Assessment
Assessment and Walkthrough  Evaluating Control Adequacy
 Performing Walkthough
 Documenting the Walkthrough
2 Pagi I Audit Fieldwork  Audit Evidence, Data Analysis, Sampling and  Applicable Standards Indra Permana,
Testing, Documentation, and Workpaper  Audit Evidence ST, MM, CIA,
 Data Analysis ERMCP
 Sampling and Testing
 Documentation of Results
 Sample Writing of Audit Workpaper
 Audit Tools and Techniques – Interviewing  Applicable Standards
 Conducting an Interview
 Things to Avoid in an Interview
 Documenting Interviews
II Audit Findings,  Compiling Audit Findings, Writing Approaches,  5 Components of Audit Findings
Recommendation, and Formulating Recommendation  Sample Write-Up
and Reporting  Approaches in Audit Findings Write-Ups
 Formulating Audit Recommendations
 Audit Report Writing and Exit Meeting  Applicable Standards
 Improving Mindset in Report Writing
 10 Things Not to Say in an Audit Report
 Guideline for Overall Rating
 Conducting an Effective Audit Exit Conference
 Report Writing Practice and Exit Meeting Simulation
Siang III Closing Up Audit Engagement,  Closing Up Audit Engagement  Applicable Standards
Monitoring, and QAIP  Reviewing Audit Workpapers
 Completing Administrative Tasks
 Audit Monitoring  Applicable Standards
 Developing Simple Monitoring Tools
 Assessing the Adequacy of Corrective Actions
 Reporting Monitoring Results
 Types of Quality Assessment  Applicable Standards
 Internal Assessment
 External Assessment
 QAIP Framework  Quality Assurance and Improvement Program Framework
 Applicable IIA Guidance and sample QAIPs
IV Anti-Fraud Awareness  The Anti-Fraud Strategy  Definition of Fraud
 Fraud Prevention
 Fraud Detection
 Fraud Investigation
 Fraud Monitoring
 Internal Audit Roles in Anti Fraud Strategy  Fraud Red Flags
 Surveillance Audit
 Employee Discipline Program  Zero Fraud Tolerance
 Fraud-Punishment Matrix
 Whistleblowing System  Fraud Report Handling
 Confidentiality of Whistleblower
 Developing Effective Media for WBS
Course Summary (15 minutes)