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USING COSO FRAMEWORK IN AUDITING

By : Miss Nurrul Syakira Bakhtiar

Serdang, 17 Nov 2021 - The Competency Development Bureau, Public University Internal Audit Committee has organized an online COSO Based Audit Course on 15, 16 and 17 November 2021. This course is an extension of the awareness course on COSO that was organized with the Institute of International Auditors Malaysia (IIAM) on 27 April 2021. This time the emphasis on a detailed understanding of the elements, principals and fundamentals of the issue focus is elaborated in more detail in line with the audit reporting conducted.

The objective of this course is to help participants deepen the concept and method of auditing on internal control based on the COSO framework in different perspectives, provide exposure to SME candidates in the field of Internal Control and improve participants' skills in using the elements in the COSO framework.

The course which started on 15 November 2021 began with the online registration of participants followed by the opening and opening remarks by the Chairman of the Competency Development Bureau of the Heads of Internal Audit Committee. The program continued with the presentation of Module 1: Environmental Control by Puan Sivamalar Thuraisingam and followed by the presentation of Module 2: Risk Assessment by PM Dr Mohd Nazli Mohd Nor. The course continued on 16 November 2021 with Module 3: Activity Control presented by PM Dr Zalailah Salleh. Then the session continued with Module 4: Information and Communication by Mr. Ishak Md Saboo. On the last day, 17 November 2021 the course continued with Module 5: Monitoring Control by Mr. Ishak Md Saboo. The program ended with a question and answer session by the participants, conclusion and a pictorial session.

The COSO Based Audit course has successfully provided clearer information on the various internal control approaches that can be practiced in the auditing methods conducted. It is hoped that the organization of such a course can provide exposure and content to the participants on auditing methods using the COSO framework.

Date of Input: 21/12/2021 | Updated: 21/12/2021 | faiz_suparman

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INTERNAL AUDIT DEPARTMENT
Universiti Putra Malaysia
43400 UPM Serdang
Selangor Darul Ehsan
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