Deputy Auditor (Internal) E-Learning

Virtual Training of Deputy Auditor (Internal):

Internal audit is one of the value-creating circles in the institution that can play an important role in the sustainable development of the Social Security Audit Institute within the framework of the institution’s governance system. Financial events. One of the main and determining factors in reviewing and evaluating the effectiveness and efficiency of the activities and processes of the Institute of Internal Control in general and internal audit in particular. The need to establish an internal audit of the institution and its affiliated units of the Social Security Organization. It is important to reduce operational risks and benefit management from assurance and consulting services.

According to paragraph A of the duties and powers of the institution in the statute of the institution, the duty of the internal audit unit to perform inspection duties and audit affairs of the departments and units covered by the Social Security Organization. Including headquarters units, branches, hospitals, medical documentation centers, development projects, companies, and so on.

Vocabulary course topics for Deputy Auditor (Internal):

• Analysis of financial statements audit processes
• Analysis of the practice of professional internal audit behavior
• Analysis of audit worksheets and quality control of audits
• Sampling in auditing
• Evidence analysis, what type and how much
• Audit planning
• Internal and external controls in computer systems

Specific objectives of the training course of Deputy Auditor (internal):

• Independent evaluation of the institution’s internal control systems
• Test the adequacy of internal control systems in terms of economics, effectiveness, correctness and efficiency.
• Evaluate the effectiveness of the instructions and the effectiveness of the methods used at the institution level.
• Audit of affiliated and subsidiary companies and branches and medical units of the Social Security Organization.
• Preparation, adjustment and implementation of internal audit program according to internal auditing standards. In order to ensure the accuracy and adequacy of financial and non-financial operations of the institution and agencies and then compliance with the relevant laws and regulations.
• Reviewing and evaluating the executive methods of preserving the assets and property and financial rights of the Social Security Audit Institute and agencies.
• Review of documents for payment of cash and bank funds of the institution.
• Review of documents of income and current expenses of the institution

Other specific purposes:

• Review the items of the financial statements of the institution before presenting them to the independent auditors and the board of directors.
• Cooperate with independent auditors and statutory auditors on their audits and audit programs in accordance with the instructions of the CEO of the institution.
• Study and follow up the items contained in the reports of statutory auditors and independent auditors and the tasks assigned by the General Assembly of the Institute.
• Establishing permanent communication and coordination between the internal audit office of the institute and the agencies in order to improve the efficiency of their internal audit programs.
• Preparation of periodic and case reports in relation to the performance of the institution and its affiliated units at the request of the CEO.
• Announcing the educational, research, service, logistics, hardware, software and budget needs of the internal audit office to the management of the institute.
• Investigate the issue that by applying the instructions and methods and controls provided the assets and revenues of the institution are protected against any misuse and embezzlement.
• Check that all the liabilities of the business units are reflected in the accounts and the said liabilities are related to the activities of the institution and the existing control methods are somehow. To prevent the recording and reflection of expenses and debts that are not related to the institution.
• Cooperation with other parts of different units of the institution in order to establish the necessary accounting controls and increase efficiency and reduce costs.

Prerequisites for this course:

• This course does not require special prerequisites and is taught from the ground up.