Internal Control Berbasis COSO

Durasi Pelatihan : 3 hari

Deskripsi Pelatihan

Pelatihan yang membahas secara mendalam dan menyeluruh konsep dan aplikasi evaluating internal control dengan berbasis COSO serta kaitannya dengan Sarbanes – Oxley. Dengan penyajian lecturing, group discussion, dan study kasus pelatihan ini diharapkan akan memberikan manfaat yang maksimal bagi yang ingin memiliki landasan pengetahuan yang kuat dalam mengaplikasikan COSO.

Tujuan Pelatihan

• Memahami bagaimana konsep internal control dengan menggunakan COSO-based approach
• Memahami bagaimana konsep COSO dapat meningkatkan kinerja departemen audit
• Memahami bagaimana konsep COSO yang mengacu pada Sarbanes – Oxley
• Mempelajari bagaimana aplikasi internal control yang berbasis COSO

Materi Pelatihan

1. COSO Overview: “The Heart of the Beast”
   • Preview your free copy of COSO’s Internal Control — Integrated Framework
   • Key concepts and implications
   • “Guided tour” of the COSO report
   • Two central COSO implementation principles and how to apply them
   • The revolutionary challenges COSO presents to the internal audit profession
2. Financial Certification Requirements of the Sarbanes-Oxley Act of 2002
   • Discussion of Sarbanes-Oxley requirements and the tools necessary to assist in supporting your organization’s Sarbanes-Oxley initiatives.
3. “Hard” and “Soft” Controls
   • The distinction between “hard” and “soft” controls
   • Practical ways to evaluate “soft” controls
   • Using the COSO report as an “idea generator” to identify key points of focus for a given audit assignment
4. Entity-wide Evaluation
   • Successful entity-wide evaluation tools provided by various organizations
5. Activity-level Evaluation
   • Successful activity-level evaluation tools provided by various organizations
   • Designing an activity-level evaluation technique for your own organization
   • Risk-based auditing under COSO
   • CSA workshops and two alternative self-assessment techniques
6. Other COSO-based Practices
   • Excepts from audit reports addressing soft control issues
7. COSO Implementation: Getting Started
   • The process successful COSO implementers have followed to get where they are today
   • Six steps to implementing COSO successfully
   • Application to your own department: new practices, potential barriers, critical success factors

Tag : Pelatihan Perbankan