Objectifs
- Understanding risks in financial world: know key areas of banking to ensure that one could appreciate the inherent risks link to banking activities.
- Identify key points of control.
- Understand the internal audit role within the bank organization.
- Acquire skills to conduct internal audit assignments according to these various risks.
Animateur(s)
Béatrice BON MICHEL
michel@afges.com
- Contrôle périodique (audit interne) et contrôle permanent. Risque opérationnel dont risque de non-conformité.
- Risque LCB/FT.
Loic LE BRUN
- Audit et contrôle interne.
- Risk management.
- Techniques d'audit et rédaction de rapport.
Programme
1THE MAJOR RISKS OF THE BANKING ACTIVITY
The traditional risks in a bank credit, market, operational and compliance.
The role of the corporate governance.
2INTERNAL CONTROL
The definition of Internal Auditing.
The Pivotal Document for Change (COSO).
The recommendations of the Basel Committee.
Critical analysis and explanation of the text.
3INTERNAL AUDIT
The role and key issues of internal audit.
The importance of the internal audit plan: a wide view across the range of risks within the organization.
The internal audit and the other actors of the evaluation.
Periodic control and permanent controls: complementary steps.
Methodology of an internal auditing mission.
Presentation of the different guidelines used by the auditor.
4SPECIFIC AUDIT METHODOLOGIES ACCORDING TO THE DIFFERENT BANK RISKS
Every activity of the bank will be detailed according to the various risks to ensure that one could appreciate the risks inherent in the activities conducted.
Field studied:
- The market activities.
- The operational processes linked to the market activities.
- The credit activities: specific internal control activities.
- Capital requirement (Basel II and III): another way to analyze credit activities.
- Operational risk specificity (human by nature).
- Ways to evaluate operational risk managing process.
- Operational risk management (from risk assessment to the reporting to the Top Management).
- Compliance risk components: an old subject with new methods.
- A specific internal audit approach.
5SYNTHESIS AND CONCLUSION
Synthesis of the two days.
Evaluation of training.
Public et pré-requis
Participants
- Internal and external auditors, internal controllers, risk managers, compliance officers and controllers.
Supports et moyens pédagogiques
- PowerPoint documentation:
It has been adapted to be used in distance:- More examples.
- More illustrations.
- Alternate illustrations and practical exercises, exercises under Excel.
- QCU, True/False, questions/answers to verify, review and confirm what has been achieved.
Connaissances requises
- Knowledge of basic audit techniques and banking operations.
Dates
| Dates | Localisation / Modalité | Animateur(s) | |
|---|---|---|---|
| 27/06/2024 | Paris | Béatrice BON MICHEL + 1 | S'inscrire |
| 27/06/2024 | Distanciel | Béatrice BON MICHEL + 1 | S'inscrire |
| 23/09/2024 | Paris | Béatrice BON MICHEL + 1 | S'inscrire |
| 23/09/2024 | Distanciel | Béatrice BON MICHEL + 1 | S'inscrire |
