Training Online – Optimizing and Managing Treasury Audit Process
May 23, 2023
Jadwal Pelatihan Training Online – Optimizing and Managing Treasury Audit Process
| Tanggal | Tempat | Kota | | Belum ada jadwal terbaru |
OBJECTIVE
- Meningkatkan pemahaman peserta terhadap produk dan aktivitas treasury beserta dengan risiko-risiko yang melekat pada aktivitas treasury dan sistem pengendalian internal yang diterapkan di dalamnya
- Pengenalan terhadap Proses Audit Treasury:
- Perencanaan Audit Treasury, Penetapan Tujuan Audit
- Pelaksanaan Audit Yang Efektif dan Efisien
- Pengkajian dan Pembahasan Temuan Audit
- Penyajian Laporan Hasil Audit
- Evaluasi Pelaksanaan Audit
COURSE OUTLINE
1. Apa Sajakah Produk-Produk Treasury?
- Exchange Traded Versus Over The Counter Market
2. Apa Sajakah Komponen Dari Produk-Produk Treasury?
- Securitizations Forwards Optionality
3. Cash Instruments
- Spot FX Transactions, Forward FX Transactions
- FX Rate Swap, Loans & Deposits
- Bonds, Equity Trading
- Commodity Trading
4. Derivative Instruments
- Interest Rate Swaps, Currency Swaps
- Forward Rate Agreement (IR Forward)
- Option Contracts
5. Fair Value and The Marking to Market of Treasury Products
- What Is MTM and FV?
- The Issues with FV Accounting
- Importance of Fair Value in Accounting For Treasury Products
- Accounting Uses of Fair Value
- Performance Measurement
- Carrying Value
- Disclosure
- Fair Value vs Accrued Value
6. Inherent Risks in Treasury
- Market Risk, Liquidity Risk, Credit Risk
- Operational Risk, Strategic & Business Risk
- Legal & Compliance Risk, Reputational Risk
7. Internal Control Framework
- Inherent Risks in Using Exchange Traded Derivatives
- OTC Contracts
- The Management and Control System
- Control Risks
- Role of Internal Audit
- Role of External Audit
8. Auditing Framework, Objectives of Auditing, External Audit Versus Internal Audit
9. Financial Auditing, Operational Auditing, The Audit Approach
10. Identifying and Measuring The Risk Factors
- Identifying and Documenting The Management and Control System
- Identifying The Aspects of The Management and Control System at Risk
- Reviewing The Adequacy of The Management and Control System
11. Designing The Audit Work Program
- Identify Key Risks
- Identify Key Aspects of Internal Control System
- Review Adequacy of Key Parts of Internal Control System
- Identify Attributes Affected by Risks
- Test Validity of Attributes at Risk
12. Carrying Out The Audit Work
13. Key Audit Issues with Treasury
- Completely Recorded in Timely Manner
- Off Premises Trading
- Unauthorized Trading
- Trading vs Hedging Designation
- Intra Day Position Breaches
- Monitoring Near To Settlement Trades
- Monitoring of Liquidity Risk
- Deposit and Margin Reconciliations
- Valuation and Liquidity, Concentration of Transactions
14. Audit Techniques
