Certificate In Internal Audit by Informa Middle East

Fully revised and updated for 2013 to help you become an outstanding auditor.

Certiﬁcate In Internal Audit

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A Series Of Training Certiﬁcates For Audit Professionals The Address Hotel, Dubai Marina, Dubai, UAE

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Cutting-Edge Audit Certiﬁcates In One Exclusive Programme Certiﬁcate I

Essentials Of Internal Audit 10 – 14 February 2013 1 – 5 September 2013

Certiﬁcate II

The Developing Internal Auditor 10 – 14 March 2013 29 September – 3 October 2013

Certiﬁcate III

Risk Based Auditing 17 – 21 March 2013 6 – 10 October 2013

Certiﬁcate IV

Advanced Audit Techniques 9 – 13 June 2013 8 – 12 December 2013

Certiﬁcate V

Leading The Internal Audit Function 16 – 20 June 2013 15 – 19 December 2013

Organised by:

Official Regional Recruitment Partner:

Course Requirements And Certiﬁcates Delegates must meet two criteria to be eligible for an IIRME/GW Certiﬁcate of Completion for a course:

The George Washington University School of Business, IIR Middle East’s Academic Partner, is dedicated to excellence: in its teaching and research about management, in the public and private sectors, within the United States and internationally. The school has a 75 year history of preparing men and women for leadership in both the public and private sectors. Known internationally for its dedication to academic excellence, the school draws students from all parts of the United States and around the world. Beyond ﬁrst class teaching and scholarship, the school’s faculty offers practical experience in the issues and challenges confronting business and government. Its research centres link faculty and students with US and international business and government organisations. Recent distance learning initiatives have expanded the school’s global reach.

Certiﬁcate IV Advanced Audit Techniques

Certiﬁcate III Risk Based Auditing

Certiﬁcate II The Developing Internal Auditor

Certiﬁcate I Essentials Of Internal Audit

III

Heads of internal audit Audit managers and those about to be appointed to that role Directors responsible for internal audit Senior auditors Audit managers and those about to be appointed to that role Auditors that need to audit projects, contracts or technical business areas Assurance professionals who need to assess technical issues Audit managers and senior auditors Auditors responsible for developing or implementing a risk based approach Auditors with more than 6 months experience in internal audit Auditors or other assurance professionals who want to signiﬁcantly improve their reports Personnel in other functions who need a wider understanding on the modern internal audit role or improve their reports New entrants to internal audit Internal auditors with up to 18 months experience Those returning to or already working in internal audit who need practical guidance on the changing role of the function Personnel in other functions who need a better understanding on the modern internal audit role

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Course Assessment Assessment will be based on an interview with each delegate and a multiple-choice questionnaire, each equally weighted.

Phil Grifﬁths is Founder and Managing Director of Business Risk Management Ltd. A Chartered Accountant, he has over 25 years’ experience in Risk Management, internal audit and fraud prevention as a practitioner, professional adviser, facilitator and trainer. He has held top management positions with a number of international groups, in roles embracing ﬁnance, IT and general management.

Certiﬁcate V Leading The Internal Audit Function

Delegates who do not meet these criteria will receive an IIRME Certiﬁcate of Attendance. If delegates have not attended all sessions, the Certiﬁcate will clearly state the number of hours attended.

Meet Your Expert Course Leader

Who Should Attend:

1. Satisfactory attendance – delegates must attend all sessions of the course. Delegates who miss more than 2 hours of the course sessions will not be eligible to sit the course assessment. 2. Successful completion of the course assessment.

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His specialisms are: Assisting senior management to identify, manage and then exploit the risks within their business via facilitated business Risk Management programmes Helping internal audit functions to implement world class standards Developing fraud prevention, detection and investigation programmes tailored speciﬁcally to clients’ requirements Training both private and public sector organisations in all the above disciplines Phil is recognised as an accomplished and charismatic facilitator, trainer and lecturer having advised many renowned organisations, coordinated top-level events and addressed national and international conferences on a wide range of critical business topics. He has worked extensively with all sectors in the Gulf during the past 10 years to enable such organisations to exploit their potential by managing their strategic risks and/or enhancing the effectiveness of their internal audit services. He is a renowned author and writer – his most recent book, Risk Based Auditing, was published in 2006.

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Certiﬁcate I

10 – 14 February 2013

Essentials Of Internal Audit

1 – 5 September 2013

Course Timings: Registration will be at 08:00 on the ﬁrst day. The course will commence at 08:30 every day and ﬁnish at 14:30.There will be breaks for refreshments at approximately 10:30 and 12:30 and lunch will be served at the end of each day.

Day One

What You Will Learn What it means to be an internal auditor A thorough understanding of modern internal audit Responsibilities of the function and its professional standards The different types of audit and how to apply them How to plan and complete an effective audit The skills you need and how to plug the gaps How to write a report with impact How to persuade management to accept your recommendations

Who Should Attend Certiﬁcate I? New entrants to internal audit Internal auditors with up to 18 months experience Those returning to or already working in internal audit who need practical guidance on the changing role of the function Personnel in other functions who need a better understanding of the modern internal audit role

The Challenges for Internal Audit What Is Internal Audit? New IIA guidance How the profession has changed over the last decade What it means to be an internal auditor

Exercise 1 – What is internal audit? Definitions and trends Internal audit role and responsibilities Frequently asked questions Misconceptions about the role The global tree – IIA explanation about the role The Professional Standards Integrity Objectivity Confidentiality Proficiency Due professional care Independence

Exercise 2 – The challenges for an inexperienced auditor How Does The Role Differ From Other Assurance Providers? How should you coordinate your efforts with other assurance providers? Optimising assurance – a model IIA GCC challenges Corporate Governance and the IA role The audit committee and the audit relationship

New For 2013 New IIA guidance on engagement planning How to deliver audit assignments –step by step guide How to develop effective audit programmes Questions to ask staff in an audit How to explain the role to others IIA guidance on inﬂuencing skills Audit methodology ﬂowchart IIA communication skills guidance

Audit Skills Internal audit as a career or stepping stone The IIA competency framework

Exercise 3 – The skills inventory

Why You Should Attend This course covers everything you need to know as a newcomer to internal audit regarding the most effective audit practices. The course has been further enhanced for 2013. You will go away with 60 guidance papers to help you in your audit role.

Technical skills Analytical skills Communication skills Soft skills Personality traits

Exercise 4 – Moon shot

Day Two

There has never been a more interesting or challenging time to be an internal auditor. The function has changed signiﬁcantly from the basic compliance and checking function it once was.

The Internal Audit Role

Internal audit in the 21st century should be vibrant and exciting, adding real value to the organisation and operating at the highest levels. The reputation of many audit functions is soaring – it is increasingly recognised as a catalyst for change and a business partner.

The Modern Approach To IA Perceptions of internal audit – results of surveys How the role of the function has developed What is best practice? The audit charter The challenges

If you have staff who are new to internal audit you will want them to learn the best audit practices and be able to apply them efﬁciently.

Exercise 5 – How is the role of IA changing?

The course will introduce you to the worldwide best practice and how to apply it. Maybe you have auditors who are returning to the function, or staff who are to be seconded to you for a period of time? You will want them to learn about the changing role of the audit function. Perhaps you work in a line function with responsibility for providing assurance to the board and need a fuller understanding of the internal audit role.

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Preparing For An Audit The different approaches to internal audit - Compliance - Systems based audit - Risk based audit - Assurance based IA Steps in preparing for an audit Paper with step by step guide will be provided How to approach unfamiliar areas – guidance paper New IIA guidance on engagement planning The danger of making assumptions

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The Need For A Risk Based Approach Challenge from the IIA Key requirements of risk based auditing Translating risks into the basis of the IA programme Asking about surprises The link between risk, objectives and control

Exercise 6 – Risk and control Identifying risk exposures Reviewing the risk register How IA needs to take the risk pulse Case study of a risk based audit assignment Documenting internal controls

Exercise 7 – Planning an audit assignment Meeting With Functional Management To Discuss The Audit When to meet The need to treat your customers with respect Techniques to put management at ease IIA guidance on inﬂuencing skills Securing management input

Exercise 8 – Pre-meeting with management: role play Functional and audit objectives Developing terms of reference for the assignment Determining sources of information

Day Three Building Relationships Meeting Management Expectations Relationships with management Expressing yourself effectively Recognising different management styles

Exercise 9 – Getting the most out of audit customers The need for simplicity Power words Auditor – it means someone who listens Active listening A listening exercise will be used How to get on the same wavelength as management Persuasion and negotiation Explaining the audit approach to staff of the function audited An example presentation will be shared

The Audit Manual IA organisation Control framework Audit planning Completing the assignment Interpersonal awareness The audit ﬁle Audit assignment checklist Guest auditors Audit Interviews The approach to interviews How to decide who to interview Tips for success

Exercise 14 – Audit interviews – role play Audit Programmes And Testing Audit programmes with examples Walk through tests Fieldwork techniques (compliance, transactional, analytical review and sampling of audit) – the differences and how to use them Audit testing – how to decide the type and depth of testing IIA guidance on testing Audit working papers The Clearance Or Closing Meeting Tips for success Personnel to discuss the observations with

Exercise 15 – The clearance meeting – role play Audit Tools And Measures Of Success The need for automation – software available Computer assisted audit techniques (Caats) Audit KPI’s

Exercise 16 – Measures of success Exercise 17 – The project – a practical exercise bringing the issues together

Day Five The Audit Report

Marketing Your Services

The Challenges Of Audit Reporting The need for reports with impact Examples of six reports – which are the best? Who reports are for and the implications The report as your shop window How do you know a good report when you see one?

Exercise 10 – How could you promote your function?

Exercise 18 – What makes an excellent report?

Marketing measures An example audit brochure will be provided Internal Audit And The External Relationship The differences in the roles Options for co-ordination

What Management Expects Professional standards The problems with audit reports Questions about audit reports How to adopt best practice How to assess a report

Developing Team Relationships

Exercise 19 – Analysis of 3 actual reports

Exercise 11 – The puzzle: an exercise in planning

Getting Commitment To Action Best practice reports – the way forward The psychological dilemma with reports Why audit reports are taken as a criticism of management What causes attitudes to change Wording and layout ideas How to get 95% of your recommendations actioned The executive summary – do’s and don’ts The main report – best practice ideas Words and phrases to avoid Audit opinions – how to express them Presenting results Tips and techniques for success Example – best practice report will be shared

Exercise 12 – The ﬁnal straw

Day Four Completing An Audit The Need To Understanding Controls Types of control Preventative, corrective and detective controls Questions to ask-new guidance Documenting controls

Exercise 13 – Internal controls

Exercise 20 – Action plans

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Certiﬁcate II

CertiﬁcateThe In Real Estate Modelling Developing Internal Auditor

– March 22 March 2012 10 –1914 2013 14 – 17 October 2012 2013 29 September – 3 October

Day One

What You Will Learn The worldwide trends in internal audit Be able to perform a self- analysis of your skills and techniques Improve your audit manual Plan assignments effectively Complete more audits on time Develop excellent working papers Use computer assisted audit techniques with conﬁdence More than 150 ways to improve your reports Simplify your reports and enhance their readability Signiﬁcantly enhance the impact of your reports Make your reports easier to write, easier to review and easier for management to implement Improve the acceptance and implementation of your recommendations

New IIA guidance on supervising engagements Business process model template Example audit observations Audit sampling advice ISACA guidance on sampling Worked examples of the use of ACL Example audit programmes New IIA guidance on communicating results IIA case studies

Exercise 1 – The role of IA in 2013 and beyond

Exercise 2 – Performing a self analysis

Who Should Attend Certificate II? Auditors with more than 6 months experience in internal audit This course will be particularly useful for delegates that have previously attended the Certificate in Internal Audit I – Essentials Of Internal Audit course Auditors or other assurance professionals who want to significantly improve their reports Personnel in other functions who need a wider understanding on the modern internal audit role or improve their reports

Why You Should Attend The course is designed to enable delegates to develop the key skills of a modern auditor – communication, teamwork, negotiation, planning and time management – to name but a few. The course will be particularly beneﬁcial for those supervising assignments, lead auditors and those being asked to lead audit teams. The course is also designed to challenge your thinking about the whole approach to writing and reviewing audit reports – it is targeted at both new auditors and also more experienced personnel. You will also be introduced to the new ideas in the IA profession and how to apply them.

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Worldwide Trends In The Profession The role of the internal audit function - The policing role - The risk assessor role - The consulting role Can all three roles be provided? What should the balance between the roles be? How much time should be given to each? How can a better understanding of the role be gained? How can the proﬁle be enhanced?

Qualities Required By A Successful Auditor The multi-faceted role of the auditor - Negotiating - Planning - Questioning - Listening - Establishing rapport - Investigative skills - Building trust - People management Leadership styles Delegation and tips for success

New For 2013

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Challenges Of The Internal Audit Role

The Different Requirements And Challenges Of Auditing In Major Sectors In The GCC And MENA Region Results of recent survey of chief executives Why internal audit needs to take the pulse of the organisation Sector challenges What is best practice?

Exercise 3 – Key audit challenges Planning Preliminary planning The importance of planning Constraints to effective planning IIA advice on supervising assignments Pre-meeting with management

Exercise 4 – Building success – a negotiation exercise The audit manual Outline of the key constituents A 64 page manual will be provided to all delegates

Exercise 5 – How to improve the audit manual

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Stock control Payroll Revenue Cost comparisons External comparisons (with external databases) Branch or business comparison Worked examples of the use of ACL will be provided Advice from ISACA will be shared

Day Two Enhancing Audit Effectiveness Organising The Assignment The key issues in assignment planning The need to apply project planning techniques Developing a planning memo for the assignment Determining an effective time budget Determining the business process using a model Process analysis Preventative, detective, directive and corrective controls Strategies for improving time management

Exercise 9 – Use of ACL – group exercise using audits chosen by the delegates

Day Three Audit Reports – Your Shop Window

Exercise 6 – How to complete more audits on time Teamwork Determining sources of information Getting management input Deciding on the audit team Allocating the roles Team work and the challenges faced How to hold an effective team meeting to plan the assignment Getting the most out of the team

Exercise 7 – Teamwork Development Of Audit Programmes The link between control, risk and objectives Deciding who you will need to interview Determining the audit objectives Risk based planning Determining the objectives of the function to be audited Building an understanding of the audit process Example audit programmes will be shared Developing effective audit programmes - What makes a good programme? - Mistakes to avoid - The dangers of re-inventing the wheel - Assigning tasks - Stafﬁng factors - The need for regular updates for standard programmes

Exercise 8 – Audit programme assessment Fieldwork Techniques Types of fieldwork - Who to decide what techniques to use - How to decide the depth of testing required - Problem solving Use Of Computer Assisted Audit Techniques The benefits of ACL and IDEA CAAT’s and data mining Opportunities - Big populations - Comparing files - Info on different systems - Investigations - Stratified sampling - Complex IT updates - Audit trails - Continuous audit - Benford’s law - Looking for duplicates Types of test ideal for CAAT’s applications Cash monitoring

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What is a best practice report? Who do you need to convince? The challenges of audit reporting Grabbing attention Getting the message across New IIA guidance on communicating results will be shared Getting action The need for impact Which of 7 reports shown would you be likely to read Ideas on creating impact How do you know a good report when you see one? What management expect – recent survey of chief executive IIA professional standards Who are the reports really for?

Exercise 10 – What are the factors that separate an excellent report from the rest? The Problems With Audit Reports

Exercise 11 – 35 questions about your audit reports issued during the last 12 months The 35 questions (all based on best practice) – how did you score? What are the factors preventing the achievement of these best practice measures Tips, techniques and ideas to help you achieve a maximum score Discussion of the implications How to assess the needs of the audit customers Analysis Of Actual Reports Explanation of a proven method to evaluate audit reports

Exercise 12 – Analysis of 4 actual reports Feedback and discussion Assessment And Evaluation Of Your Own Reports A model for assessing reports will be outlined

Exercise 13 – Self evaluation against the model provided (delegates are requested to bring along 2 recent reports- purely for their own reference) Discussion of key issues and identiﬁcation of opportunities for improvement Key challenges and their implications Discussion of key issues and identiﬁcation of opportunities for improvement Key challenges and their implications

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The Executive Summary

Exercise 14 – Comparison of 3 executive summaries Ways to improve the executive summary The beneﬁts of writing the executive summary before the main report.

Day Four Best Practice Internal Audit Reports – The Way Forward Developing A Collaborative, Consultative Style The psychological problem with reports The need to meet and hopefully exceed management expectations The need to focus on beneﬁts rather than problems Explaining the audit approach to staff of the function being audited Marketing the audit reporting process An example presentation will be shared Relationships with management Expressing yourself effectively The need to have a positive relationship with management The need to drive action How to add value to your business Creating rapport with your customers – tips and techniques The need to understand the people receiving the reports – what makes them tick? Management styles Personal drivers

Exercise 15 – Management styles – working in small groups delegates are asked to determine and compare individual management styles and personal drivers Writing Reports With Impact Messages rather than content Outcomes rather than output Solutions not problems

Exercise 18 – Reviewing a draft report

Day Five Keeping The Report As Simple As Possible The Main Report Audit objectives Scope Forming and expressing the audit opinion Beneﬁts and deliverables The power of senior management comments Circulation lists Words and phrases to avoid How to reduce the number of words

Exercise 19 – Picking the biggest paragraph from a report and rewriting it in one third of the words originally used. Formatting Tips Formatting ideas How to avoid repeating any sections in the executive summary The power of pictures and graphics The need to relate the issues to objectives and risk How to deal with sensitive issues in the report. The power of pictures and graphics The use of sentences, paragraphs and bullet points

Exercise 20 – Redrafting the objectives, scope, opinion and conclusions

Exercise 16 – Role-play a meeting with senior management to discuss the report Why audit reports are taken as a criticism of management Ways to make the reports more positive

Exercise 17 – Writing an executive summary – based on the role-play How To Get Recipients To React Positively Key requirements of the audit report of the future How to draft a report with impact – discussion of banner headlines and their relative impact Language and impact Simple and complex language Use of english – keep it simple The use of ‘power words’ in your communications How to get on the same wavelength as your customer How to write balanced reports How to get 95% of your recommendations actioned Highlighting the issues that matter Audit observations New paper on audit observations will be shared Causes Effects Impact Conditions Criteria

Ideas On Improving The Review Process The peer review process – the need for a positive approach - Techniques for effective review - Putting yourself in the position of the writer and recipient - Avoiding the use of the ‘red pen’ - Encouraging the auditor - Avoiding making changes for change sake - Messages rather than content - Outcomes rather than output - Solutions not problems

Developing Action Plans Recommendations and actions plans Management comments How to reﬂect the right issues for the audit committee The need to be on your customers side Follow up audits – using the action plan How to get management to take responsibility for actions Ways to improve the follow-up process Issuing the report Presenting or issuing reports (inc use of e-mail and the Intranet) Alternative methods of reporting e.g. PowerPoint 4 examples of excellent reports will be provided The need to be on your customers side Reporting performance indicators Tracking actions Steps to success

Exercise 21 – Follow up of reports Interactive Report Writing Exercise Two scenarios based on speciﬁc audits will be presented – using the audit observations and the situation highlighted the participants are required to write a report (using all the techniques outlined during the course) The reports will then be reviewed and discussed by the trainer and the other delegates

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Certiﬁcate III

17 – 21 March 2013

Risk Based Auditing

6 – 10 October 2013

Day One

What You Will Learn The concepts and practical application of risk based audit Understand how to identify, mitigate and control risks effectively Challenge management and sell the benefits of proactive risk management Audit major areas of risk for your business with confidence Add value to your organisation by the application of risk-based audit services Gain confidence in your audit plans through understanding the role of risk Plan risk based assignments efficiently and effectively Understand the role of IA in fraud prevention and detection Measure success effectively

Who Should Attend Certificate III? Heads of audit, audit managers and senior auditors Auditors responsible for developing or implementing a risk based approach Other assurance professionals such as those in compliance and QA functions who are wanting to develop their risk based approach Managers and directors of business functions – to aid their knowledge of a risk based audit approach. This course will be highly beneficial for delegates that have previously attended the Certificate in Internal Audit Certificate II

New For 2013 New IIA professional guidance – an approach to implementing Risk Based Auditing (RBA) Internal audit case studies about RBA Risk culture new paper IIA guidance QA and the IA standards Global IIA guidance re QA programmes Risk management challenges and the IA impact Risk opportunity and performance – the IA approach IIA survey – characteristics of internal audit New audit programme – auditing Enterprise RM Risk assessment report

What is Risk Based Audit? Deﬁnitions Worldwide trends Trends (from the BRM internal audit best practice database) The transition from systems based to risk based assurance The different approaches to audit Audit’s primary roles, objectives and concerns What is best practice? Perceptions of internal audit – 2010 survey results The role of the function – policeman, risk assessor or consultant How to ensure you adopt best practice The key challenges resulting

Exercise 1 – Challenges for internal audit The need to widen the coverage - to become less ﬁnancially based RBA in the different sectors in the GCC The need to introduce a broad business based approach and the actions required The steps needed to embrace a risk based approach The Nature Of Risk The concept of risk The relationship between risk and objectives Why senior management may lack a full understanding of the risks Risk culture Surprises and risk Measurement of risk: probability and impact (or likelihood and consequences) Categories of risk Inherent and residual risk

Exercise 2 – Analysing a disaster

Why You Should Attend The Institute of Internal Auditors in a professional guidance statement stated the following: ‘Internal Audit is being asked to provide much greater assurance to senior management than ever before. The Institute believes that the only way to provide such objective assurance is by means of risk based auditing’. Audit functions that are able to focus their efforts towards the significant risk in their organisations are able to concentrate their limited resources on the issues which drive business goals and aspirations. In consequence audit plans are directed at the issues, which really matter. This course provides all the latest developments. The course features interactive voting and includes many new topics. Furthermore, a participative approach whereby auditors and managers work together to identify, assess and control business risks significantly enhances the level of assurance and reduces the chances of nasty surprises – a huge benefit in these more difficult times

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Risk And Internal Audit

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Business Risk The wider business agenda – understanding strategic risks How risk management has grown from being a useful tool to being the very pulse of the organisation Corporate governance and the challenges posed Building an appreciation of your organisation’s risk appetite The new International Risk standard ISO 31000 A new paper on the audit implications of ISO 31000 will be shared The AUS/NZ risk management standard The COSO standard Steps to take in establishing a business risk management programme Leading the programme – skills required Outline of a best practice process A new audit programme – auditing ERM will be provided

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Risk Identiﬁcation And Evaluation Approaches and techniques Explanation of a risk workshop approach The need for facilitation skills and the characteristics required How to identify, sift and group the risks The use of diagnostic questions and thought- provokers Measuring the consequences and the likelihood of occurrence of each key risk Risk scoring The use of risk matrices to prioritise the risks A new paper on auditing risk assessment will be provided

Day Two Risk Management And The Audit Role

Exercise 3 – Interactive risk workshop Assessment Of Risk Mitigation The need for separate mitigation workshops How to assess risk mitigation Identiﬁcation and evaluation of risk exposures Dealing with the exposures (The 4 Ts – terminate, tolerate, treat or transfer) Exploiting opportunities Establishment of action plans

Exercise 4 – Risk exposures Risk And Internal Audit The changing scope of modern internal audit Guidance on the links and differences between the CRO and CAE roles will be shared Identifying, appraising and evaluation risk during the audit process Translating key risks from the business risk process into the basis of the audit programme Options for involvement Monitoring of action plans and audit committee reporting Evaluation and reporting of actual versus perceived controls Determining which key risks are not readily auditable Coordinating efforts with other assurance providers

Exercise 5 – Risk and reward – team exercise Embedding The Process Ensuring compliance with governance requirements and adopting best practice Quarterly board reporting to review progress in addressing the exposures Risk Management Committee reporting Bi-annual evaluation of key risks to ensure new risks identiﬁed and included Integrating the programme into the overall risk agenda – e.g. strategic planning, health, safety and environmental management, regulatory requirements, insurance procedures and others

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Day Three Practicalities Of Risk Based Auditing The Internal Audit Role Audit’s primary roles, objectives and concerns What is best practice? The audit charter and terms of reference The role of the function – policeman, risk assessor or consultant The reputation of the function and how to assess it The need to add measureable value

Exercise 7 – Success measures

The Role Of Internal Audit In Risk Facilitation IIA advice The beneﬁts of close involvement The drawbacks

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Exercise 6 – Interactive risk workshop – mitigation

Strategic Audit Planning Strategic audit planning How to decide which areas to audit The audit universe Determining the level of assurance Demonstration of a best practice audit risk planning model (an electronic version will be provided)

Exercise 8 – Developing a strategic audit Plan using the model Tactical Audit Planning Audit programme development Sources of audit work Assignment planning and control Managing audit requests Fieldwork techniques Technology – CAATS, audit automation, etc. Audit coverage – geographic and business units How to cover specialist areas The need for future orientation

Exercise 9 – The challenges of risk based audit assignment planning The Converging Roles Of The Assurance Providers Under The Risk Umbrella The increasing emphasis on governance, assurance and control How should the various assurance providers rise to the risk challenge? Synchronising regulatory compliance with internal audit and the risk management functions The need to coordinate quality assurance, security, insurance and the health and safety functions in relation to risk management Linking external auditors into the process The need to coordinate risk reporting

Exercise 10 – Coordinating your efforts with other assurance providers

Day Four Risk Based Auditing In Practice Planning A Risk Based Audit

Case study

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Day Five

A Worked Example Of A Risk Based Audit Of HR Brainstorming the functional objectives Building a picture of the risks Consider threats and opportunities Building the details of the controls Planning the assignment Determining the types of test and techniques to use Determining the threats to success

RBA Challenges

Exercise 11 – Speciﬁc audits will be chosen for the purpose by the delegates and the functional objectives and risks brainstormed in groups The RBA Approach New guidance on RBA implementation will be shared The need to assess the risk maturity of the function Commitment to risk management Reviewing risk registers The questions to ask Assessing risk appetite A paper on risk appetite will be shared Reviewing the effectiveness of the risk management process adopted Determining which risks should be concentrated on in the audit Reviewing risk ownership and identifying gaps Determining the inherent and residual risks Identifying residual risks above the risk appetite Assessing the 4 T’s Consultancy assignments

Exercise 12 – Discussion – the challenges of the RBA approach RBA In Practice Determining the scope of a RBA assignment - Whether objectives are being delivered efﬁciently and effectively - Whether risks have been identiﬁed, evaluated and are being managed - Whether controls mitigate the risks effectively - Where risk exposures exist action is being taken to improve controls - Whether appropriate management oversight is in place New guidance on risk, opportunity and performance management will be shared

Quality Assuring Or Benchmarking The IA Function (And The RBA Approach) The IIA requirements Introduction to the unique benchmarking template Explanation of the 11 sections - Corporate Governance and the internal audit role - Professional standards - Audit charter - The Audit Committee relationship - Skills, training and resources - Strategic audit planning - The audit manual - Completing the audit - Audit reports - Measuring performance - Marketing the function IIA QA checklist will be shared A new global guidance paper on QA assessments will be provided

Exercise 15 – The challenges of benchmarking Fraud And The Internal Audit Role How to build a picture of the major fraud risks and exposures in your organisation The key elements of a best practice framework How to develop speciﬁc strategies and measures against fraud The use of data mining as a fraud prevention tool Evaluating the effectiveness of controls – proactive programmes for internal audit How to ensure an effective balance between prevention and detection The ECIIA paper A paper on the new Bribery Act will be provided An auditors fraud toolkit will be provided

Exercise 16 – The audit role – fraud prevention and detection

Relationships With The Board And Audit Committees Board requirements of internal audit Developing regular contact with the chief executive Role of the Audit Committee The Audit Committee relationship – how to develop this Evaluating the audit committee requirements How to anticipate requests How to develop effective audit committee reports Developing an annual report for the Board or Audit Committee

Risk Based Audit Reporting The challenges of risk based audit reporting Getting the message across Getting action The messages you want the Board to hear How to ensure no overreaction Including positive comments How to keep it short and focussed Developing a risk based Executive summary How to get recipients to react positively How to write balanced reports Highlighting the issues that matter How to reduce the number of words The power of pictures and graphics The need to relate the issues to objectives and risk How to deal with sensitive issues in the report

Exercise 14 – The Audit Committee or Board report

Exercise 17 Discussion – how to deliver risk based reports

Exercise 13 – Scoping a RBA assignment

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Certiﬁcate IV

Advanced Audit Techniques

9 – 13 June 2013 8 – 12 December 2013

Course Timings: Registration will be at 07:30 on the ﬁrst day. The course will commence at 08:00 every day and ﬁnish at 14:30.There will be breaks for refreshments at approximately 10:30 and 12:30 and lunch will be served at the end of each day.

Day One

What You Will Learn How to assess internal audit’s contribution as a function

The New Internal Audit Challenges

How to audit Corporate Governance How to audit the audit committee The techniques of continuous audit The techniques of environmental auditing How to audit Business Continuity planning The modern approach to contract and project audit The techniques of IT and VFM audit

Who Should Attend Certificate IV? Senior auditors Audit managers and those about to be appointed to that role Auditors that need to audit projects, contracts or technical business areas Assurance professionals who need to assess technical issues Assurance providers that need a greater understanding of Corporate Governance This course will be beneficial as a development aid for delegates that have previously attended the Certificate in Internal Audit II and III course

New For 2013 New IIA guidance on coordinating risk management and assurance IIA guidance paper on auditing ethics programmes Guidance paper on IT outsourcing and the audit implications Auditing the audit committee audit programme BCP auditing guidance New GTAG guide to IT risks Example code of ethics statements Ethics and internal auditing Guidance on auditing IT change programmes Continuous audit examples

Exercise 1 –The challenges of the new standards The Key Aspects Of Corporate Governance What is Corporate Governance? 6 core principles of governance 7 governance warning signs New corporate governance insights paper will be shared Meeting stakeholder requirements How the organisation is managed on behalf of the stakeholders The key parties within governance - Audit committee - The Board - Regulators - Customers - Suppliers A Governance toolkit will be shared

Exercise 2 – Deﬁning the parties – who killed Amos?

Why You Should Attend As a progressive audit practitioner who strives for excellence, your vision is world-class and you realise that long term survival in today’s competitive marketplace means delivering impeccable products and services and auditing the wide range of business risks. An advanced and innovative auditing strategy coupled with effective implementation can greatly enhance the departmental value added and company-wide support of your auditing function. Expertise in the more technical business areas is essential to maintaining a stable foundation from which your company can effectively compete in the Middle East environment. The biggest challenges to modern internal audit functions will be covered in the course – including auditing your organisations reputation and brand

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Recent Professional Guidance And Practice Advisory Statements New guidance and its implications Expectations of senior management Relationship with the board Relevant assurance Quality assurance and improvement programme Outsourced functions Multiple engagements IT Governance Ethics Fraud risk management The IIA Global tree The IIA BOK (body of knowledge) survey Imperatives for change – IIA standards An effectiveness of IA checklist will be shared

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Auditing Governance Readiness Who to meet with to discuss the assignment Assurance mapping Holding a pre-meeting – do’s and don’ts Developing a terms of reference for the assignment Should this be a review only – will evidence be gathered? Determining who to interview and it what sequence Corporate governance statements

Exercise 3 – The challenges in carrying out a Governance Audit Auditing The Risk Management Process Establishing the position regarding RM in the business Establish corporate targets and monitor overall progress

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Environmental Audit The need for environmental auditing ISO 14001 Why environmental audit is valuable even if you do need to comply with ISO 14001 Carrying out an environmental site review Reviewing the audit trails Meeting regulatory requirements Ensuring consistency

Risk management using ISO 31000 paper from IIA Keeping the board apprised of the most significant risks Assessment of RM capabilities Imperatives for change – RM and governance Review of risk evaluations in each function Ensuring actions to treat exposures implemented Ensuring all functions evaluate their risks consistently Evaluating the results and challenging where necessary Identification of exposures Auditing the control environment Imperatives for change – RBA planning Basing audit programme on most significant risks Comparing perceived versus actual controls A risk management evaluation tool will be provided

Exercise 7 – Challenges of environmental audit

Exercise 4 –The challenges in auditing the risk management process

Day Two The Wider Internal Audit Brief Auditing The Audit Committee Process Does the committee approve (but not direct) internal audit strategy, plan and performance? Does the committee review summary IA reports and the main issues arising and seek assurance that action has been taken How does the committee consider the reports of external audit and other external agencies? How are the effectiveness of relationships between IA and EA and other bodies reviewed? How are the effectiveness of the risk management environment and anti fraud arrangements assessed? Imperatives for change – audit committee New audit programme will be provided How does the committee satisfy itself that assurance statements and the annual statement of accounts properly reﬂect the risk? An Audit Committee checklist will be shared

Exercise 5 –The audit committee challenges Continuous Auditing The IIA Global Technology Audit Guide (GTAG) The practicalities of continuous auditing Paper – fantasy or reality Key issues in the GTAG Continuous auditing and continuous monitoring The use of CAAT’s for continuous auditing Continuous risk assessment techniques Examples of continuous auditing - Segregation of duties - Purchase orders - System access logs - Purchase cards A paper on continuous audit using ACL will be shared

Exercise 6 – Opportunities for continuous auditing

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Auditing Business Continuity Management The importance of BCP The need to recognise BCP is not just about IT recovery Reviewing the different types of disaster – have all been considered? Does the organisation’s leadership understand the current business continuity risk level and the potential impacts of likely degrees of loss? Can the organisation prove the business continuity risks are mitigated to an approved acceptable Are they tested effectively? Is the board well set up to respond swiftly and capably in a crisis? The transition from an emergency to a disaster and the questions to ask at each stage Is there an appropriate contingency plan ready to be used to manage a crisis? Communication testing Alternative site testing A new paper on BCP resilience will be shared

Exercise 8 – BCP audit discussion

Day Three Auditing External Activities Auditing Outsourced Contracts Overview of outsourced contract management Outsourcing objectives Transfer of risk Outsourcing delivery models Roles and responsibilities Different approaches to outsourcing The key risks - Picking the wrong contractor - Higher costs - Negative impact on service - Loss of control - Loss of knowledge or resources - Difﬁculty of bringing the activity back in-house - Loss of public focus - Conﬂicting objectives - Payment issues - Contract variations Assessing the contract How to assess continuing viability – performance management

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Right to audit clauses A new paper on auditing external business relationships

Exercise 9 – Challenges of auditing external contracts Auditing Partnerships Ensuring that there is a risk strategy for partnership working The need to identify and schedule key partnerships What protocol is in place? What is the review mechanism? Is it effective? What frequency is there for review by management? What mechanism is there to guide ofﬁcers and members in attending partnership meetings? Does anyone know the partnerships you are involved in and how much money and other resources are invested in them? Has each partnership been risk reviewed?

Case Study – what can go wrong in partnerships?

Day Four

Social Responsibility, Ethics And Meeting Stakeholder Expectations The increasing importance of Corporate Social Responsibility (CSR) New IIA standard 2110 re auditing of ethics What constitutes CSR The wider aspects of CSR and the implications for IA Doing responsible things responsibly A new paper on auditing ethics will be provided Redeﬁning IA role with CSR in mind An audit framework How to audit CSR – key steps - Is communication with main stakeholders taken seriously? - Are the expectations of these stakeholders accurately understood, and what are the risks that these will not be met? - Are opportunities taken to develop the ethical reputation of the business? - How do we ensure that staff have and display the right attitudes? - Has the business assessed its reputation for social responsibility and its impact on our business prosperity? - Is the board, and in particular the chief executive, sensitive and responsive to the concerns of customers?

Exercise 12 – CSR and meeting expectations – the audit challenges The Modern Approach To Value For Money Auditing What is VFM auditing? How does it differ from other audit approaches? The relationship between VFM and other types of Audit The beneﬁts of VFM auditing The associated dangers e.g. trying to quantify non-quantiﬁable savings

Exercise 10 – Select two partnerships – one you regard as successful and another less so. Complete the checklist and try to identify the main differences

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Exercise 11 – Auditing a reputational disaster

CSR And VFM Audit

Rationale - Why does the partnership exist? - What are the agreed aims? - Where are these aims published? Added value - How does the partnership add value? - How is this demonstrated to the public? - How do you know whether funds are being well spent? Decision making - How are decisions made? - How are they recorded? - Who makes sure they are acted on? - Who scrutinises them? - To who are they reported? Performance - What are the targets? - How do you know which you are meeting? - Who manages and reports progress? Finance - Who provides the money? - Is the funding guaranteed? - Who decides how to spend it? - Can the money be reallocated? - What are the ﬁnancial reporting arrangements? Problems - How do you know when things go wrong? - Who can take action if they do? - How are conﬂicts of interest resolved? Termination - What are the arrangements when the partnership ends? - What are the implications if you decide no longer to be involved? - How will resources be allocated back to the partners?

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Brand And Reputation Audit – The Ultimate Challenge The rise of reputation as a key risk The increasing importance of a positive image – the need to be admired Reputation – the value measure of the 21st century Where does reputation come from? How do you measure it? The magnifying effect on reputation of business failures The relationship between vision, values, behaviour and reputation Damage by association – partnering and alliances Identifying reputational risks A checklist for reviewing reputational risk will be provided to all delegates

The 3 E’s The 3 E’s – the cornerstone of VFM auditing Economy and how it can be evaluated Examples of poor economy

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Efficiency and how it should be assessed Why it is critical to evaluate efficiency – with examples Effectiveness and how it can be assessed Identification of inputs and outputs How to measure the 3 E’s

Exercise 16 – Completing an IT project audit

Exercise 13 – VFM review of customer service Key Steps In Completing A VFM Review How to select VFM topics The research phase Objectives, methodology and techniques Establishing terms of reference (how this differs from a traditional assignment) Deﬁning the boundaries of the review Gathering of information Evaluation of data and effectiveness of management processes Evaluation of performance and cost saving potential Measuring the beneﬁts

Exercise 14 – Assessing performance via PI’s VFM Audit Techniques The range of techniques Comparative analysis Evaluating effectiveness, efﬁciency and economy Evaluating productivity in practice Working with other specialists Measuring opportunities

Case Studies with hints tips and practical advice Practical applications for VFM – open discussion with opportunity for delegates to raise speciﬁc concerns and ideas

Exercise 15 – VFM audits – topics will be chosen by the delegates and the audit brainstormed

Day Five Auditing In The IT Arena Auditing IT Projects New GTAG IT risks Project management audit - Project organisation - Content and scope - Time management - Cost management - Quality management - HR issues - Communication - Reporting - Risk management - Procurement Other types of project audit - Business case audit

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Business requirements audit Project framework audit e.g. use of PRINCE Post project audit

Auditing Systems Under Development Why auditing systems under development need not compromise your wider audit role The need to audit at key stages – not to be part of the project team Ensuring that the processes and policies are complied with Determining the points of potential failure Ensuring controls are not bypassed – due to time constraints Ensuring risks are identiﬁed at the start and regularly reviewed Ensuring sufﬁcient end user involvement Audit stages and the questions to ask

Exercise 17 – Challenges of systems development audit IT Auditing For Non IT Specialists Global Technology Audit Guides (GTAG’s) - Information technology controls - Management of IT auditing - Managing and auditing IT vulnerabilities - Auditing application controls - Information technology outsourcing - Identity and access management - Change and patch management controls - Managing and auditing privacy risks - Developing the IT audit plan What can be done without specialist IT audit resource The need to determine the boundaries Deﬁning the IT audit universe - Focus on high risk areas - Assess IT vulnerabilities Target areas where you are focusing on process rather than technical aspects Use of audit frameworks such as CoBIT and ISO 27000 The need to review IT Governance – IIA new standard Risk based audit of general controls (GAIT) IIA guidance regarding GAIT An ISO 27000 audit checklist will be shared

Exercise 18 – Challenges of IT audit

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Certiﬁcate V

Leading The Internal Audit Function

16 – 20 June 2013 15 – 19 December 2013

Day One

What You Will Learn Information on the worldwide trends in IA and emerging best practice How to make the transition from a good function to a great one How to quality assure your function in line with IIA requirements The techniques in building a world-class team How to manage the audit process more efﬁciently and improve strategic audit planning How to deal with the challenges of consultancy The techniques of managing investigations How to meet the governance challenges

Who Should Attend Certiﬁcate V? Heads of internal audit Audit managers and those about to be appointed to that role Directors responsible for internal audit Heads of other assurance functions such as compliance or quality assurance

The Future Of Internal Audit In The Gulf Region The Signiﬁcant Changes In The Internal Audit Role How the IA profession has changed in the last ten years The transition from a systems based approach to risk based auditing Determining an appropriate mission statement Deciding the strategic direction for your function Pulse of the profession survey results Worldwide trends in internal audit - More assurance is required by senior management - The role is getting broader - The role is much more focussed on strategic and operational than purely ﬁnancial issues - The role is focussing more on key risks - You cannot audit round the computer any longer - The pressure to add measurable value - IA are being asked for more advice - IA is being regarded more as a partner IIA becoming more effective guidance will be shared

This course is speciﬁcally for the most senior audit professionals

Round Table Discussion 1 – The challenges facing internal audit in the region

New For 2013

Feedback and discussion – and ideas for dealing with the challenges – generated by the delegates

New IIA guidance – developing the IA agenda IIA guidance – becoming more effective New IIA guidance – developing the IA strategic plan Raising the proﬁle of IA guidance Pulse of the profession survey results New guidance- working with stakeholders New IIA advice- assessing organisational governance IT risks closing the gaps New guidance on integrated auditing

Meeting Stakeholder Expectations Who are the stakeholders? Are stakeholders’ expectations known? Are the expectations clear? How can you meet the widely differing expectations? Should you try? Are there any areas where expectations could be exceeded? Are there any quick wins? What reports should IA provide to stakeholders? A new paper on working with stakeholders will be shared

Why You Should Attend This course is unique in that it is targeted speciﬁcally to the most senior assurance professionals – and is based on a series of round table

Round Table Discussion 2 – Meeting the ever expanding needs of stakeholders – what should the IA role be?

discussions on the key aspects of a modern internal audit function – and Feedback and discussion – and ideas for dealing with the challenges – generated by the delegates

the challenges faced by the ever changing world economy. A wide range of key topics will be discussed - such as meeting the changing needs of stakeholders, developing more proactive relationships with the audit committee, auditing corporate social responsibility and the challenges of making successful presentations. The course represents a superb opportunity to meet your peers from both your sector and others and develop new approaches to the difﬁcult challenges facing audit managers and heads of audit today. The course also includes opportunities to discuss issues of your choosing

Benchmarking Or Quality Assuring Your Internal Audit Function The power of benchmarking - To demonstrate excellence - To meet board and audit committee challenges - To identify opportunities - To recognise progress made - To ensure best practice is being followed The need for external evaluation as per the IIA standards - Should be conducted at least once every ﬁve years - By a qualiﬁed external reviewer - Results should be given to the board QA checklists will be shared

with fellow decision makers in the IA profession.

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Round Table Discussion 3 – Quality assuring the function – achievements and challenges

Do you measure the value of monetary savings made as a direct result of your audits? - Are these savings known to and recognised by management? Corporate Social Responsibility( CSR) auditing - What is CSR? - Does it need to be audited? - The importance of ethics and how it should be reviewed A new paper on auditing ethics will be provided - The need for transparency and accountability - Challenges of CSR in the Gulf region

Feedback and discussion – and ideas for dealing with the challenges – generated by the delegates

Day Two New Challenges Proactive Audit Committee Relationships How to create the correct relationship with the audit committee (or the Board if you do not have an audit committee) The need for at least one audit committee meeting per year exclusively for Internal Audit The need for one –to –one meetings with the chairman of the audit committee The need for the committee to aapprove (but not direct) internal audit strategy, plan and performance? How should the audit committee assess IA performance The annual report for the audit committee – best practice ideas Are effective relationships between IA and EA and other bodies reviewed by the audit committee? Is the effectiveness of the risk management environment and anti fraud arrangements assessed – what information should be provided by IA? An audit committee checklist will be provided

Round Table Discussion 4 – Assessing the audit committee /board relationship Feedback and discussion – and ideas for dealing with the challenges – generated by the delegates Building World – Class Internal Audit Teams The recruitment dilemma – what if you cannot get the talent you need Determining a strategy for building the team Sources of talent – growing your own or recruiting from outside? Should you try to recruit personnel with previous IA experience? Which is more important – knowledge of your sector or IA knowledge? Performance management – what are the most effective measures? What skills should you be looking for Checklist of issues to assess in a potential auditor Succession planning An internal audit resourcing paper will be shared

Round Table Discussion 5 – The challenges of recruitment in the Gulf Market Feedback and discussion – and ideas for dealing with the challenges – generated by the delegates Challenges For Internal Audit Auditing outsourced operations - Should these operations be audited? - How should you tackle such assignments? - Ensuring contracts include right to audit Value for money auditing - What is VFM? - What are valid VFM topics - Does your audit programme target areas of opportunity as well as risk?

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Round Table Discussion 6 – Audit challenges (topics to be chosen by delegates on the day) – this is your opportunity to table any issue that you would like to discuss with your peers Feedback and discussion – and ideas for dealing with the challenges

Day Three Risk And Governance Risk Management And Internal Audit The need to focus audit attention towards the most significant risks The need for much higher levels of assurance than ever before What level of assurance can really be provided? What should be the audit role in relation to identification and managing of risks What should the IA role be if your organisation has/ has not a risk management function? Could working with management to identify and evaluate risks compromise the independence of the function? How should audit plans be developed to ensure the correct risk focus? Is risk based auditing a methodology or a state of mind? Why has it become so important? What are the ideas behind RBA? Is RBA a revolution or an evolution? Can such an approach really enhance the profile of IA within the business? New IIA Leadership guidance will be shared

Round Table Discussion 7 – What does Risk Based Auditing(RBA) mean to you? What are the challenges in driving better risk awareness? Feedback and discussion – and ideas for dealing with the challenges – generated by the delegates Corporate Governance And The IA Role What is Corporate Governance? Key challenges for the Gulf region – Hawkamah research Meeting stakeholder requirements How the organisation is managed on behalf of the stakeholders The audit role in the Corporate Governance process The risk focus of the function (and the relative roles of other assurance providers) Coordination with other assurance providers A new guidance paper on assessing organisational governance will be provided The external audit relationship Role in fraud prevention and investigation Managing reputation - Is communication with main stakeholders taken seriously?

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Do the goals and values of the business, as well as its principal policies on conduct, sufﬁciently address the main areas of reputational risk? - Are corporate values within the public arena? - How is sufﬁcient coverage of different business issues achieved within the policy statements and codes of practice, and is reputational risk addressed appropriately in each case? - Are policies governing reputation management clearly communicated internally? Crisis management - Is there an appropriate contingency plan ready to be used to manage a crisis?

Round Table Discussion 8 – The challenges of Corporate Governance Feedback and discussion – and ideas for dealing with the challenges – generated by the participants Strategic Audit Planning Determining audits priorities Determining the audit universe Building risk-based audit plans Tapping into risk assessments carried out by management Determining the level of assurance required Getting management input New IIA guidance on developing the IA strategic plan will be provided Audit planning model – an electronic version will be provided to all attendees

Round Table Discussion 9 – Strategic audit planning – how to convince senior management and the audit committee that you are auditing the right topics

Day Four Managing The Audit Process Building an understanding of the audit process Establishing audit objectives The audit manual Developing effective audit programmes What makes a good programme? Mistakes to avoid The dangers of re-inventing the wheel Assigning tasks Stafﬁng factors The need for regular updates for standard programmes Supervising and controlling audits – tips for success

Round Table Discussion 11 – Working paper reviews Consultancy Assignments The IIA standards Why consultancy should be encouraged

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Round Table Discussion 12 – How to convince management that consultancy is the direction for internal audit Investigations Investigations – the major differences from standard audits Which investigations should IA accept How can this decision be made? The skills required The need for perfect audit trails Difﬁculties

Round Table Discussion 13 – Challenges of investigations

Day Five Convincing Management A new paper on raising the proﬁle of IA will be shared The need for effective presentations by senior audit management Determining the audience and preparing an appropriate approach The need for impact Deciding the form of presentation Use of visual aids How many notes should you use Use of humour – is this a good idea? Education or decision seeking – the different techniques How to deliver a successful presentation - How to combat nerves - Keeping in control - How to deal with questions - Keeping the ﬂow - The need not to over prepare - Use of simple language - How to keep the audience’s interest - Use of props - Anticipating the questions - Considering what the audience will expect - Assessing the results - Getting feedback

Round Table Discussion 14 – Challenges of making successful presentations

Round Table Discussion 10 – What makes a good audit manual and effective audit programmes Working Paper Review The need to motivate not criticise staff The need for peer review during the audit How to ensure all areas are covered Identiﬁcation of key review points How to write value-added review notes Tips for electronic working papers Quality control mechanisms

The difference in approach How to document these assignments Reporting consultancy assignments Audit by workshop Facilitation –do’s and don’ts

Making Presentations Open Forum An open forum will be held to discuss any topic of interest. A number of topics will be tabled – you can highlight the issues you would like to discuss on the day Topics could include : - How to deliver world-class reports - The challenges of internal audit within a family-owned business - How to audit in an increasingly complex IT environment - Auditing ﬁnancial statements - Continuous auditing - How to make better use of CAAT’s - Auditing ISO 31000, 14001 etc - Selling IA to the business better - The role of IA in project management

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Certiﬁcate In Internal Audit The Address Hotel, Dubai Marina, Dubai, UAE FIVE WAYS TO REGISTER IIR Holdings Ltd. P.O Box 21743 Dubai, UAE

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DISCOUNTS AVAILABLE FOR 2 OR MORE PEOPLE

Event

Early Bird Discounts

Date and Codes

Certiﬁcate I Essentials Of Internal Audit

❏ BC4881 : 10 – 14 February 2013

Certiﬁcate II The Developing Internal Auditor

❏ BC4882 : 10 – 14 March 2013

Certiﬁcate III Risk Based Auditing

❏ BC4883 : 17 – 21 March 2013

Certiﬁcate IV Advanced Audit Techniques

❏ BC4884 : 9 – 13 June 2013

Certiﬁcate V Leading The Internal Audit Function

❏ BC4885 : 16 – 20 June 2013

❏ BC4886 : 1 – 5 September 2013

❏ BC4887 : 29 September – 3 October 2013

❏ BC4888 : 6 – 10 October 2013

❏ BC4889 : 8 – 12 December 2013

❏ BC4890 : 15– 19 December 2013

WEB BC4881/BC4882/BC4883/BC4884/BC4885 / BC4886/BC4887/BC4888/BC4889/BC4890/ Final Fee

Book 11 weeks before start of course

Book 8 weeks before start of course

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US$ 4,650 US$ 4,650

US$ 4,950

US$ 4,150 US$ 4,150

US$ 4,650 US$ 4,650

US$ 4,950

US$ 4,150 US$ 4,150

US$ 4,650 US$ 4,650

US$ 4,950

US$ 4,150 US$ 4,150

US$ 4,650 US$ 4,650

US$ 4,950

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US$ 4,950

Course fees include documentation, luncheon and refreshments. Delegates who attend all sessions will receive an IIR/GW Certificate of Completion.

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WOULD YOU LIKE TO RUN ANY OF THESE COURSES INͳHOUSE?

All registrations are subject to our terms and conditions which are available at www.iirme.com/terms. Please read them as they include important information. By submitting your registration you agree to be bound by the terms and conditions in full.

Payments A confirmation letter and invoice will be sent upon receipt of your registration. Please note that full payment must be received prior to the event. Only those delegates whose fees have been paid in full will be admitted to the event. You can pay by company cheques or bankers draft in Dirhams or US$. Please note that all US$ cheques and drafts should be drawn on a New York bank and an extra amount of US$ 6 per payment should be added to cover bank clearing charges. In any event payment must be received not later than 48 hours before the Event. Entry to the Event may be refused if payment in full is not received. Credit card payment If you would like to pay by credit card, please tick here and a member of our team will contact you to take the details

Cancellation If you are unable to attend, a substitute delegate will be welcome in your place. Registrations cancelled more than 7 days before the Event are subject to a $200 administration charge. Registration fees for registrations cancelled 7 days or less before the Event must be paid in full. Substitutions are welcome at any time.

Avoid Visa Delays - Book Now Delegates requiring visas should contact the hotel they wish to stay at directly, as soon as possible. Visas for non-GCC nationals may take several weeks to process. All registrations are subject to acceptance by IIR which will be confirmed to you in writing. Due to unforeseen circumstances, the programme may change and IIR reserves the right to alter the venue and/or speakers.

Event Venue: The Address Hotel, Dubai Marina, Dubai, UAE Tel: +971 4 436 7777 Accommodation Details We highly recommend you secure your room reservation at the earliest to avoid last minute inconvenience. You can contact the IIR Hospitality Desk for assistance on: Tel: +971 4 407 2693 Fax: +971 4 407 2517 Email: hospitality@iirme.com © Copyright I.I.R. HOLDINGS B.V.

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