COMPUTER AUDIT TECHNIQUES

• Objective of computer auditing
• Computer audit terminologies: auditing round and through the computer etc.
• Computer installation control checklist i.e. environmental, personnel, hardwires, software, communications and administrative controls.
• Maintaining the audit train in a computerized system
• Controls in on line and real time systems.
• Common computer fraud
• Use of computer software in computer auditing (CAATS)

Emerging trends and challenges, threats and vulnerabilities

AUDIT REPORTS

• Types of audit reports
• Qualities of a good report: relevance, complete, reliable, timely, precise, simple, accurate, consistent, unbiased, good language, appropriately channeled, etc
• Getting fact into logical sequence and writing persuasively
• Structure and layout of audit report
• Witch- hunting, favourtism, sensationalism, and professionalism in audit reporting
• Management action and follow up reports

THE ROLE OF HUMAN PSYCHOLOGY IN AUDITING AND FRAUD MANAGEMENT

• Audit concepts: auditor’s perception
• Psychological barriers in effective auditing
• Psychological strategies for enhancing auditing
• Personal qualities of auditors
• Interpersonal strategies
• Emerging trends and challenges

FINANCIAL INVESTIGATIONS AND DEFENCES AGAINST CORPORATE FRAUD

• Definition of an investigation, events necessitating an investigation
• Corporate Fraud: causes, types, detention and management
• Investigation in the event of fraud or negligence i.e.misappropriatioin of cash wages defalcations, cross firing of financial instrument, manipulation of stock figures, defalcation of sales and purchases, theft of fixed assets, etc
• Investigation by government (Nigeria experience) probe panels, committees, tribunals,etc including the role of law enforcement agencies.
• Fraud detention and responsibilities of internal/external auditors.
• Corporate fraud in the 1980’s and 1990’s

FACILITATORS TO THE WORKSHOP: 

A distinguished team of Facilitators who are eminently qualified Professionals has been assembled to lead discussions in the course of the workshop.

THE WORKSHOP IS DESIGNED FOR :     
 
InternalAuditors, Inspectors, Accountants, Information Technology Managers, Policy Makers, and Other Senior Personnel involved in internal and Private Sector including Banks,Oilcompanies,GovernmentMinistries,Parastatals,Agencies, Commissioins,Local Governments,etc.

WORKSHOP METHOD:
Formal lectures, Group discussions and Case study.

WORKSHOP VENUE:           
Nisrel Training and Conference Center,
Elephant Cement House,
(5th floor, B Wing) Alausa, Ikeja- Lagos.

DATE: 22-24th of June & 19-21 October  2009
                       
FEES: The workshop fee is N55, 500.00 (Forty Five Thousand Five Hundred Naira) only, per participant to cover workshop literature and materials, Executive Bag, Tea/Coffee, Lunch, Photographs, Certificates. Payment may be in cash or Bank draft. Payment may be made before the workshop date or at the venue of the workshop.

DISCOUNTS:
3-5 Participants   5%
Above 5-participants    10%

MODE OF PAYMENTS:
Payments in cash or bank draft should be made to the “Ikeja District Society of ICAN “ and sent to: 
   
The Chairman,
Ikeja District Society,
The Institute of Chartered Accountants of Nigeria,
4, Araromi Street Aniforwose,
P.O BOX 13392, Ikeja.
Tel: 01-8143025 , 01-7943921,07090058765
For In-house training arrangements, please call Francis on 08035062583; 08075486693