News
ASCA Holds “Fundamentals of Internal Auditing and Policy Development” Course for Employees of the Ministry of Digital Economy and Entrepreneurship
04-Mar-2025
AMMAN – The Arab Society for Certified Accountants (ASCA) conducted an intensive training program titled "Fundamentals of Internal Auditing and Policy Development" for employees of the Ministry of Digital Economy and Entrepreneurship. The course was designed to equip participants with a solid understanding of internal auditing principles, internal control, and risk-based auditing. It also aims at developing the essential skills and methodologies required to perform internal auditing procedures within the Ministry with maximum efficiency and effectiveness.
During the training course, participants were introduced to the fundamental concepts of internal auditing, internal control, and risk-based auditing. They were equipped with the necessary concepts, skills, and methodologies to perform internal auditing procedures with the highest efficiency and effectiveness, using the latest techniques in accordance with assessed risks.
Course Objectives:
- Understanding the scope and function of internal auditing in entities.
- Understanding the internal auditing standards that form the framework for internal auditing activities.
- Distinguishing types of internal auditing tasks related to operations, compliance, or financial accounts audits.
- Understanding the guidelines related to internal auditing and applying techniques to identify risks, define and test controls test them.
- Selecting appropriate testing tools used in internal auditing and outlining the advantages and disadvantages of each.
- Identifying the best sampling methods for internal auditing tasks in terms of sample size or sample selection.
- Recognizing fraud and understanding the responsibilities of an internal auditor in detecting fraud.