Dirancang untuk auditor di tingkat entry dan menengah, pelatihan ini akan menentukan
hubungan antara CAATs (Computer-Assisted Teknik Audit) bekerja dan penilaian risiko
kecurangan. Peserta juga akan belajar bagaimana menggunakan aplikasi ACL secara efisien
untuk menganalisis data dan mendeteksi kecurangan.
Tujuan
- Menguasai penggunaan ACL dalam proses pendeteksian dan pencegahan kecurangan
- Memahami hubungan antara ACL dan CAATS (Computer-Assisted Audit Techniques)
- Mempelajari teknik dan aplikasi ACL
- Mempraktekan aplikasi ACL pada live data
Materi Pokok
- Integrating Automated Audit Techniques into the Internal Audit Approach
- Fraud and list fraud statistics
- Why companies need to manage fraud risk
- Internal audit stakeholder expectations pertaining to the identification of fraud
- Opportunities to integrate automated auditing techniques into the internal audit approach and linkage to the overall fraud risk assessment
- Data Basics (what is available and how do you get it?)
- The importance of linking datasets to audit objectives
- The importance of knowing a company’s IT systems and the data which is collected and stored
- Essential steps in assessing the availability of data
- CAATS Overview
- Definition of CAATS
- The main components of a data analysis tool
- Main tools commonly used for data analysis
- Comparison charts (although there are many tools, we will use ACL for this class)
- ACL Basics
- ACL Overview
- Manipulating Data
- Accessing Data
- Defining Data Files
- Advanced ACL Techniques
- Understanding Functions
- Scripting in ACL
- Internal Audit and Continuous Transaction Monitoring
- Using CAATS to identify Anomalies and possible Fraud
- The types of fraud and fraud schemes
- Fraud in Financial Reporting
- Misappropriation of Assets & Corruption
- Special Applications
