1-3-2018

Date

course

Activity Type

12-1

Time

College of Business

Location

5

Number of Participants

60

Number of Beneficiaries

Activity Objectives 

Provide information on internal audit, what it is and how it is applied in practice

1

Understand the idea that the primary objective of the internal auditor is to add value to the establishment by helping to achieve the objectives and evaluating the effectiveness of risk management, governance and control.

2

Know that the internal auditor has access to all documents and electronic records

3

Activity’s Carryout Details

The Lecturer Mohammed Al – Sahli  ،   mentioned the most important fundamentals of internal auditing, including

The internal audit comes after the second line of motivation and corrects the mistakes made, as there are three lines of defense.

1

The internal audit is a safety valve for the establishment where it is independent and its assertion is stronger than the assertion of staff because it is objective

2

The internal audit is characterized by independence and objectivity as it provides assurance and consulting services with the aim of adding value to the establishment

3

Supervisor’s Feedback and Recommendation

His role was excellent and summarized, which explains the internal audit where many of the students have a confusion between the internal audit and external review and explained the professor concepts and fundamentals of internal audit and it is the second line of defense of the establishment without which will make a lot of mistakes

1