Planning Internal Audit Engagements

March 29 – 31, 2017ILjubljana, SloveniaIRegistration deadline: February 28, 2017IAccounting and Auditing

The objective of this workshop is to help participants better understand the planning phase of internal audit, and share the best standards and practices in planning.

What you will learn

To provide meaningful audit recommendations, planning internal audit engagements represents an important part which influences the entire audit performance process. From analyzing the audited area to the audit engagement plan and work program, there are steps that each auditor needs to carry out. We will look into the planning phase of internal auditing. 

At the workshop we will discuss the following topics:

  • International audit standards and their implementation (focus on IIA Performance Standards 2200 to 2240)
  • Internal control frameworks
  • Evaluating the risk including the risk of fraud and IT risks
  • How to prepare a high quality engagement audit plan and work program
  • Introduction to (statistical) sampling

How you will benefit

By the end of the course, the participants will be able to:

  • Use international standards pertaining to planning internal audit engagements
  • Outline the planning process in relation to the field work and reporting phase
  • Use risk assessment and internal audit frameworks in planning process
  • Understand that the timing and nature of the audit procedures depends on the level of internal control
  • Understand  the difference between compliance and substantive testing
  • Understand when to use which type of sampling
  • Understand the difference between general IT controls and application controls
  • Outline the responsibilities of auditor for fraud
  • Prepare an audit engagement  plan and audit program
  • Decide how to react if the plan needs to be changed during engagement. 

Who should attend

The workshop aims to bring together junior internal auditors from SEE to learn about the fundamentals of planning engagements in line with internationally accepted internal auditing standards. 

Your contribution

The workshop will be highly participatory. Participants will have the opportunity to share experience and knowledge.  The workshop will be interactive.

The workshop will be delivered in ENGLISH only. No translation will be provided. 

Faculty

Dirk Knol

Dirk Knol RA MGA (1956) is a Dutch CPA who obtained his experience by working in the public and private sector organizations. As audit manager, Dirk is currently responsible for the audit of Excises, European funds and various agencies. He cooperates also with the Dutch National Academy for Finance and Economics. Since 2002, he has been involved in (twinning) projects in various Eastern European countries.

Harry van Lankveld

Harry van Lankveld RE RA (1957) is a Dutch CPA who obtained his experience by working in the public sector organizations. At this moment Mr. Van Lankveld is Deputy Concern Security Officer at the Tax & Customs Administration of the Netherlands, and an expert member of the Global Forum (OECD). In the past, he was one of the directors of the Audit Service Finance. He cooperates also with the Dutch National Academy for Finance and Economics and is involved in (twinning) projects in various Eastern European countries. 

Polona Pergar Guzaj

Polona Pergar Guzaj (1971) has extensive experience in internal audit. She holds many international certificates in the area of internal audit (CIA, CFSA, CRMA) and fraud examination (CFE). She is the president of IIA Slovenia and member of the supervisory board of ACFE Slovenia. As the owner and principal of 4E, she performs internal audit services in public and private sector, helping internal auditors to rearrange and strengthen internal audit function and perform external assessments by Standards 1300.

Partners

This learning initiative is supported by:

Ministry of Finance, the Netherlands Ministry of Finance Slovenia