Effective Internal Control: Concept & Implementation


Pelatihan ini akan membahas bagaimana menerapkan internal control secara effective, aplikatif dan mudah dipahami. Juga mempelajari bagaimana membangun internal control yang terstruktur, menganalisa resiko dengan cepat dan mudah, serta mengelola dan memonitor control activities.

Topik Utama Pembahasan

  • The factors behind each component of internal controls
  • The objectives internal controls
  • Manual or technology based monitoring works best for your organization
  • The accounting cycles that are most commonly audited
  • How to measure risk likelihood and its potential impact
  • The steps necessary to comply with Sarbanes-Oxley 404 requirements

Metode Penyajian

  • Pelatihan menggunakan metode ceramah dalam memahami konsep, dan latihan/studi kasus dalam mendalami teknik aplikasinya.
  • Pada sessi terakhir para peserta akan membuat action plan, untuk menentukan rencana yang akan diterapkan setelah kembali ke dunia kerja

Siapa yang Menjadi Peserta?

  • Controllers, Accounting managers, Auditors, Compliance officers, CEOs, CFOs, Business owners, Managers and supervisors, Directors, Financial managers, Attorneys

Lingkup Pembahasan

  1. Defining Internal Controls
    • How AICPA, COSO, and SOX define internal controls
    • Understanding the objectives of sound internal controls
    • Establishing which control framework is right for your organization
    • Meeting the objectives that internal controls must satisfy
  2. Creating the Internal Control Structure
    • Understanding the components of internal controls
    • Hard controls vs. soft controls
    • Creating the control environment
    • Monitoring the control framework
  3. Risk Assessment and Considerations
    • Establishing strategic objectives
    • Defining, Measuring, Evaluating risk
    • Risk-management strategies: from ERM to CSA
  4. Managing Control Activities to Minimize Risks
    • Reviewing operational auditing
    • Prevention vs. detection control types
    • Using ORCA to evaluate management controls
    • Understanding the 5 assessments in ORCA
    • How to create an operational audit program
    • The steps to creating an individual audit program
  5. Establishing Internal Accounting Controls
    • Internal accounting control categories
    • The cycles most commonly audited and what you must know about each
    • Where your cycles are most at risk for fraud
    • Strategies for preventing fraud in your cycles
    • Financial audits
  6. Understanding and Complying With Sarbanes-Oxley
    • Eleven requirements of SOX
    • SOX 404 requirements
    • Understanding the PCAOB auditing standards
    • Sox 302 requirements
    • Understanding management assessment and reporting of internal controls
  7. Monitoring and Reporting on Internal Controls
    • Creating and implementing a testing system
    • Manual vs. technology-based monitoring
    • Elements of effective internal controls reports
    • How to create reports that everyone in your organization can understand and use

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