Training in Risk-Based Approach to Financial Audit
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A staff training programme to enhance awareness of INTOSAI Auditing standards for financial audit, with a particular emphasis in adopting a risk-based approach has commenced. The programme is scheduled for 4th to 28th February 2013.
INTOSAI Standards (ISSAI) for Supreme Audit Institutions require auditors to adopt a Risk-Based Approach to Financial Audit (RBAFA) by conducting risk assessment of financial misstatement. This ensures that the audit focuses on the processes which pose a maximum threat to the entity objectives not being met.
The course is designed as a step by step guide in conducting risk-based audit and is heavily practice-oriented making use of a case study and several templates to provide hands-on practice to the participants.
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