រៀនផ្ទាល់តាម​ Online ៖ Internal Audit and Internal Control System (សវនកម្មផ្ទៃក្នុងនិងប្រព័ន្ធត្រួតពិនិត្យផ្ទៃក្នុង)  👉 រៀនតែ ១ ថ្ងៃ វគ្គថ្មីចូលរៀនថ្ងៃច័ន្ទទី 22/06/2026 ពីម៉ោង 8 AM to 12 PM និង 1:30 PM to 5:30 PM

រៀនផ្ទាល់តាម​ Online ៖ Internal Audit and Internal Control System (សវនកម្មផ្ទៃក្នុងនិងប្រព័ន្ធត្រួតពិនិត្យផ្ទៃក្នុង)  👉 រៀនតែ ១ ថ្ងៃ វគ្គថ្មីចូលរៀនថ្ងៃច័ន្ទទី 22/06/2026 ពីម៉ោង 8 AM to 12 PM និង 1:30 PM to 5:30 PM

Original price was: $160.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

  1. How to Audit Each Account
  2. How to Audit Cash and Bank
  3. How to Audit Inventory
  4. How to Audit Account Receivable
  5. How to Audit Account Payable
  6. How to Audit Fixed Asset
  7. How to Audit Each Department in Company
  8. How to make strong internal control system
  9. How to Determine Sample Size
  10. How to Select Sample Methods
  11. How to Collect Audit Evidences
  12. What documents need for audit
  13. 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

វគ្គសិក្សានិងសេវាកម្មផ្សេងទៀត