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Home Cooperator Mandatory Courses Mandatory Course IAC

Cooperative Auditing Accounting Procedures

Compulsory Courses IAC (Auditing and Accounting Procedures MFI) is a compulsory course devoted to the Co-operative Internal Audit Committee with the following objectives:

  • To provide an understanding of the roles and responsibilities of the Internal Audit Committee,
  • Disclose how to perform internal audit work using systematic audit procedures.

Course Content

  1. Fundamental of Co-operative and Introduction to Auditing.
  2. Power of auditors and Responsibilities of the Internal Audit Committee.
  3. Co-operative Accounting System.
  4. Internal Control System and Risk Disclosure Assessment.
  5. Audit procedure.
  6. Audit Reports.

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