រៀនផ្ទាល់តាម Online ៖ Internal Audit and Internal Control System (សវនកម្មផ្ទៃក្នុងនិងប្រព័ន្ធត្រួតពិនិត្យផ្ទៃក្នុង) 👉រៀនតែ ១ ថ្ងៃ សូមជ្រើសរើសថ្ងៃចង់រៀននៅខាងក្រោម 👇 ចុះឈ្មោះនៅថ្ងៃនេះនឹងចូលរៀននៅសប្តាហ៍ក្រោយ

Original price was: $120.Current price is: $99.

វគ្គនេះបណ្តុះបណ្តាលដោយផ្ទាល់ពី លោក យ៉ាន់ ណាង (Yan Nang) ជាអ្នកមានបទពិសោធន៍ការងារជាង ១៥ ឆ្នាំនិងបានបញ្ចប់ ACCA (អ្នកដែលអាចប្រលងជាប់ ៤ មុខវិជ្ជាក្នុងពេលតែម្តងលំដាប់ផុតលេខ), MBA/BBA (សិស្សពូកែ) ,Tax Agent (លំដាប់ពិន្ទុខ្ពស់)

ក្រុមហ៊ុន Phnom Penh HR នឹងធ្វើការបណ្តុះបណ្តាល Internal Audit and Internal Control System (សវនកម្មផ្ទៃក្នុងនិងប្រព័ន្ធត្រួតពិនិត្យផ្ទៃក្នុង) ទាំងទ្រឹស្តីនិងការអនុវត្តជាក់ស្តែងតាម Online សម្រាប់ចំនុចសំខាន់ៗដូចខាងក្រោម៖

I. Introduction to Internal Audit and Internal Control

1. Meaning of Internal Audit

Definition of internal audit
Objectives of internal audit
Importance of internal audit in organizations
Difference between internal audit and external audit

2. Meaning of Internal Control System

Definition of internal control
Objectives of internal control
Importance of internal control system
Limitations of internal control system

3. Relationship Between Internal Audit and Internal Control

How internal audit evaluates controls
Role of internal auditors in improving controls
Importance of monitoring and review

II. Objectives of Internal Control System

1. Safeguarding Assets

Protection against theft and fraud
Physical security of assets
Asset verification procedures

2. Ensuring Accuracy and Reliability of Records

Proper accounting records
Prevention of errors
Reconciliation procedures

3. Promoting Operational Efficiency

Efficient use of resources
Performance monitoring
Cost control

4. Ensuring Compliance

Compliance with laws and regulations
Compliance with company policies
Ethical conduct and governance

III. Components of Internal Control System

1. Control Environment

Management philosophy
Organizational structure
Assignment of authority and responsibility
Human resource policies

2. Risk Assessment

Identification of risks
Analysis of risks
Risk management process

3. Control Activities

Authorization procedures
Segregation of duties
Physical controls
Supervisory controls

4. Information and Communication

Accounting information systems
Internal communication
Reporting systems

5. Monitoring Activities

Continuous monitoring
Internal audit review
Corrective actions

IV. Types of Internal Controls

1. Preventive Controls

Authorization limits
Password protection
Segregation of duties

2. Detective Controls

Bank reconciliations
Internal audit checks
Inventory counts

3. Corrective Controls

Backup recovery systems
Correcting accounting errors
Disciplinary procedures

V. Internal Audit Function

1. Roles of Internal Auditors

Evaluating internal controls
Detecting fraud and errors
Assessing operational efficiency
Compliance review

2. Duties and Responsibilities

Planning audit assignments
Collecting audit evidence
Preparing audit reports
Following up recommendations

3. Rights and Authority of Internal Auditors

Access to records
Access to employees
Independence in reporting

VI. Internal Audit Process

1. Audit Planning

Understanding business operations
Risk-based audit planning
Setting audit objectives

2. Conducting Audit Work

Gathering audit evidence
Observation and inspection
Interview techniques
Sampling methods

3. Audit Documentation

Working papers
Audit evidence documentation
Confidentiality of records

4. Audit Reporting

Draft audit report
Audit findings
Recommendations
Final audit report

5. Follow-up Procedures

Monitoring implementation
Reviewing corrective actions
Reporting unresolved issues

VII. Internal Control Procedures

1. Cash Controls

Petty cash controls
Cash receipts controls
Cash payment controls
Bank reconciliation

2. Inventory Controls

Stock counting
Inventory records
Authorization for inventory movement

3. Payroll Controls

Employee authorization
Timekeeping controls
Payroll approval procedures

4. Purchasing Controls

Purchase requisitions
Purchase orders
Supplier approval
Receiving procedures

5. Sales Controls

Credit approval
Sales invoicing
Collection procedures

VIII. Fraud and Error

1. Meaning of Fraud and Error

Definition of fraud
Definition of error
Difference between fraud and error

2. Causes of Fraud

Weak internal controls
Lack of supervision
Collusion

3. Fraud Prevention and Detection

Strong internal controls
Whistleblowing systems
Internal audit investigations

4. Types of Fraud

Asset misappropriation
Financial statement fraud
Corruption and bribery

IX. Audit Evidence and Techniques

1. Types of Audit Evidence

Documentary evidence
Physical evidence
Oral evidence
Analytical evidence

2. Audit Techniques

Inspection
Observation
Inquiry
Confirmation
Recalculation
Reperformance
Analytical procedures

X. Internal Audit Report

1. Structure of Audit Report

Title
Introduction
Scope of audit
Findings
Recommendations
Conclusion

2. Characteristics of Good Audit Report

Clear
Accurate
Objective
Concise
Timely

XI. Corporate Governance and Internal Audit

1. Meaning of Corporate Governance

Principles of governance
Accountability
Transparency

2. Role of Internal Audit in Governance

Risk management support
Compliance assurance
Ethical oversight

3. Audit Committee

Functions of audit committee
Relationship with internal auditors
Reporting responsibilities

XII. Information Technology Controls

1. IT General Controls

Access controls
Data backup
System security

2. Application Controls

Input controls
Processing controls
Output controls

3. Cybersecurity Risks

Data breaches
Malware and viruses
Protection measures

XIII. Internal Audit Standards and Ethics

1. Professional Standards

International Standards for the Professional Practice of Internal Auditing (IIA Standards)
The Institute of Internal Auditors (IIA): The IIA’s Global Internal Audit Standards are the mandatory, principle-focused framework guiding the professional practice of internal auditing worldwide. They establish baseline requirements for evaluating audit effectiveness, ensuring organizational independence, and strengthening governance, risk management, and controls.

2. Ethical Principles

Integrity
Objectivity
Confidentiality
Competency

3. Independence of Internal Auditors

Organizational independence
Avoiding conflicts of interest

XIV. Practical Internal Audit and Strong Internal Control System

How to Audit Each Account
How to Audit Cash and Bank
How to Audit Inventory
How to Audit Account Receivable
How to Audit Account Payable
How to Audit Fixed Asset
How to Audit Each Department in Company
How to make strong internal control system
How to Determine Sample Size
How to Select Sample Methods
How to Collect Audit Evidences
What documents need for audit
How to Write Internal Audit Report…

XV. Practical Cases and Exercises

1. Case Studies

Fraud investigation cases
Weak internal control cases
Audit recommendation cases

2. Practical Exercises

Preparing audit programs
Drafting audit reports
Identifying control weaknesses

3. Questions

Multiple choice questions
Short questions
Long scenario questions

Note:

“We retain the right to add or remove insignificant parts of the training content, provided such changes do not affect the overall learning outcomes.”

Original price was: $160.Current price is: $99.ចុច ចុះឈ្មោះរៀន

Note:

វគ្គសិក្សានិងសេវាកម្មផ្សេងទៀត