مهارات التدقيق

أهداف البرنامج:
عقب إكمال فعاليات البرنامج سيكون المشاركون قادرين على:
• مفهوم وأهمية التدقيق والرقابة.
• اطلاع المشاركين على احدث معايير الممارسة المهنية.
• التعرف على التعديلات التي استحدثت على المعايير الدولية للتدقيق والرقابة.
• البناء النظري والفكري لعلم المراجعة و التدقيق.
• نظام الرقابة الداخلية كمدخل لعملية المراجعة والتأكد من سير العمل في المنظمة.

مخرجات البرنامج
• مقومات نجاح عملية الرقابة الداخلية و مراجعة وتدقيق نشاطات المنظمة.
• تنفيذ عملية المراجعة و التدقيق.
• تنفيذ عملية المراجعة و التدقيق وفق المعايير الدولية.

محتويات البرنامج:
الإطار العام:
• الحاجة لمعايير التدقيق الداخلي .
• المستفيدون من معايير التدقيق الداخلي .
• نطاق معايير التدقيق الداخلي .
• درجة الالتزام بالمعايير المهنية للتدقيق الداخلي .
• مجال المعايير المهنية التدقيق الداخلي.

التغييرات في المعايير:
• التفسيرات التي أضيفت إلى معايير معينة لتوضيح المصطلحات أو المفاهيم.
• المعايير الجديدة التي أضيفت .
• الصيغة المعدلة من المعايير الحالية التي استحدثت.
• التعديلات التي أدخلت على المعايير.

معايير الصفات:
• معيار الاستقلال التنظيمي .
• معيار الموضوعية .
• معيار التأهيل المهني .
• معيار العناية المهنية .
• معيار الرقابة النوعية.

معايير الأداء:
• معيار إدارة أنشطة التدقيق الداخلي .
• معيار طبيعة خدمات التدقيق الداخلي .
• معيار التخطيط .
• معيار تنفيذ العمليات .
• معيار التقرير وتبليغ النتائج .
• معيار المتابعة .
• قواعد السلوك المهني .

معايير التطبيق:
• تمارين وحالات عملية.

الفئات المستهدفة:
• مدراء دوائر ورؤساء أقسام التدقيق والمراجعة
• المدققين بمختلف المجالات الإدارية والفنية والمالية
• جميع المهتمون في مجال التدقيق والرقابة.

أساليب التدريب:
• استبيانات التقييم الذاتي.
• ورش العمل.
• الحالات الدراسية.
• التدريبات الفردية والجماعية.
• أفلام تدريبية.
• تمثل الأدوار.

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