Improvement
Target audience
- Accountants
- Management Controllers
- Finance Managers
2 day
New training
Accounting and Financial Audit Training
Prerequisites
You must be familiar with the fundamentals of general accounting or have completed the “General Accounting – Level 1” [CGEN] course.
Objectives
◗ Implement a structured accounting and financial audit methodology.
◗ Use control techniques appropriate for the various accounting cycles.
◗ Identify risks and sensitive issues related to regulatory and organizational changes.
◗ Make relevant recommendations to strengthen internal controls and the reliability of financial statements.
◗ Develop and monitor a post-audit action plan.
Training program
This program is updated in real time to incorporate accounting, tax, and digital developments that impact audit engagements: PCG, FEC, electronic invoicing, internal controls, and financial data reliability.
◗ Understanding the Audit Process
– Define the company’s business activities and organizational structure
– Identify the procedures for the various cycles
– Map accounting and financial risks
– Integrate the development of integrated management systems, data digitization, and data dematerialization
– Evaluate internal control
– Impact of the internal control review on the audit of financial statements
– Work program and planning
– Preparation of the permanent file and the annual file
– Review of Accounts and Financial Statements
– Verification of Compliance with New Financial Statement Presentation Rules Under PCG 2025: Balance Sheet in Table Format, Income Statement in List Format, Standardized Notes
– Summary of Audit Work
– Audit Report
✔ APPLY | Overarching Case Study: Use of Auditor Tools
◗ Use accounting control techniques and tools
– Analytical review, requests for external confirmations
– Surveys, tests, and physical inspections
– Structure of the audit file
– Worksheets
– Documentation of work performed
– Consideration of new risks related to mandatory electronic invoicing (receipt, issuance, retention via PDP or PPF)
– Updating of control points related to the elimination of accounts 791, 796, and 797 (expense transfers) and redefinition of extraordinary income in accordance with the 2025 Accounting Standards
◗ Review the financial statements
– Internal Control Assessment and Financial Statement Review: Application to Various Account Categories
• Operating revenue and accounts receivable; operating expenses and accounts payable; inventory and work in progress; personnel expenses and accounts; tangible and intangible assets; financial assets; cash and cash equivalents; equity; financial transactions; off-balance-sheet commitments
– Updating worksheets to incorporate recent accounting and tax changes: PCG reform, FEC compliance, reliable audit trail
– Verifying the consistency of data from digitized processes
✔ APPLY | Overarching case study
◗ Draw relevant and constructive conclusions
– Expressing and justifying your opinion on the quality of internal controls and financial statements
– Audit report: How to formulate recommendations and corrective actions to be implemented?
– Post-audit action plan: Monitoring it and ensuring its effectiveness
✔ APPLY | Comprehensive case study
Why choose this course?
Accounting and financial audits are tools for managing risk, ensuring process security, and driving continuous improvement.
This training course helps participants develop a rigorous methodology, master monitoring and analysis tools, ensure data reliability, and formulate relevant recommendations.
Teaching and assessment methods
Before the training: Submit your expectations via your online portal 15 days before the training begins and complete a self-assessment of your skills.
Teaching Methods: A variety of teaching methods to cater to different learning styles, encourage active participation, and reinforce learning through experimentation and practice.
Educational materials: presentation materials, reference materials (summary sheets, tables, etc.), and other resources available in your account.
During the training: theoretical concepts are alternated with examples drawn from real-life cases. Participants are given the opportunity to engage in role-playing exercises. Numerous practical exercises allow participants to demonstrate their mastery of the skills as the training progresses.
Training monitoring and evaluation: attendance sheet and certificate of completion. Immediate and post-training evaluations conducted using the LearnEval platform.
Price
€1,720 (excluding tax)