Specialization Mini-MBA in Accounting Auditing Financial and Fiscal

The audit aims to examine in a comprehensive way the accounting, financial and tax information of a particular company with the purpose of determining the integrity of the internal control system in the financial statements.
The audit is becoming more centralized day to guide decision-making for improved efficiency and effectiveness of the company in the procedures adopted than to penalize the error occurred.


This Specialization Mini-MBA aims to provide and update skills to enable:

• Understand the principles and techniques of Accounting Auditing Financial and Fiscal;
• Meet and enable the system of production and control of accounting and financial information;
• Addressing the latest developments in the areas of audit and management control;
• Provide participants with a solid knowledge base necessary for making financial, operational and strategic decisions in organizations.

CONTENTS

Module 0 – Opening

• Presentation of trainers and trainees;
• Presentation of the objectives and training program operating methodologies.

Module I – Auditing

• Auditing standards;
• Summary of the audit process;
• Evidence and working papers;
• Audit procedures;
• Strategy and audit plan;
• System of internal control;
• Verification of the balance sheet and profit and loss accounts;
• Verification of consolidated accounts;
• Conclusions and audit reports;
• Organization of the profession;
• Case Studies – Analysis of a case.

Module II – Knowing the methodologies and techniques of Accounting and Financial Audit

• Auditing standards;
• Introduction to Accounting Banking and Insurance;
• Analysis of the main rules and regulations.

Module III – Management and Information Systems Control

• The management control process;
• Costing systems;
• Organizational design;
• Budgetary control systems;
• Goal setting, performance evaluation and incentive systems;
• Financial performance measures for investment centers;
• Divisional performance and transfer pricing;
• Support systems to control management and risk management.

Module IV – Taxation and Tax Audit

• Identification and resolution of specific problems and study of the fiscal impact of making operational and strategic decisions in the company;
• Under the understanding and scope of overhaul measures of tax systems;
• Analysis of the main procedures of tax audit.

Module V – Financial Audit

• Methodological procedures applied to external auditors and Internal that enable participants to develop the actions of audit and business control;
• Audit review of technical standards (accounting standards) of the ROC order;
• The proof in Auditing: Preparation and constitution of the supporting documentation evidence for the audit;
• Case studies.

Module VI – Risk Management

• Risk Matrix;
• Systematization of methodologies and inventory and risk control - dictionary and matrix of risks;
• Developing a plan of risk management activities and integration in planning processes and management of the units and functions of the company;
• Monitoring and reporting on implementation progress of the action plan.

Module VII – Proof of knowledge

• To assess and evaluate the knowledge acquired.

Module VIII – Closing

• Evaluation of the Specialization Mini-MBA: trainers and trainees.