Home » Treasury Auditing
Treasury Auditing
May 24, 2023
Jadwal Pelatihan Treasury Auditing
| Tanggal | Tempat | Kota | | Belum ada jadwal terbaru |
BENEFIT
Meningkatkan pemahaman peserta terhadap produk dan aktivitas treasury beserta dengan risiko-risiko yang melekat pada aktivitas treasury dan sistem pengendalian internal yang diterapkan di dalamnya adalah pengenalan terhadap proses audit treasury, meliputi antara lain :
- Perencanaan audit treasury
- Penetapan tujuan audit
- Pelaksanaan audit yang efektif dan efisien
- Pengkajian dan pembahasan temuan audit
- Penyajian laporan hasil audit
- Evaluasi pelaksanaan audit
OUTLINE MATERI Training Treasury Auditing
1. Produk-Produk Treasury
- Exchange Traded versus Over the Counter Market
2. Komponen dari Produk-Produk Treasury
- Securitisation Forwards Optionality
3. Cash Instruments
- Spot FX Transactions, Forward FX Transactions
- FX Rate Swap, Loans & Deposits
- Bonds, Equity Trading
- Commodity Trading
4. Derivative Instruments
- Interest Rate Swaps, Currency Swaps
- Forward Rate Agreement (IR Forward)
- Option Contracts
5. Fair Value and The Marking To Market of Treasury Products
- What is MTM and FV?
- The issues with FV Accounting
- Importance of fair value in accounting for treasury products
- Accounting uses of fair value
- Performance measurement
- Carrying value
- Disclosure
- Fair Value vs Accrued Value
6. Inherent Risks in Treasury
- Market risk, Liquidity risk, Credit risk
- Operational risk, Strategic & Business risk
- Legal & Compliance risk, Reputational risk
7. Internal Control Framework
- Inherent Risks in using exchange traded derivatives
- OTC contracts
- The management and control system
- Control Risks
- Role of Internal Audit
- Role of External Audit
8. Auditing Framework, Objectives of Auditing, External Audit versus Internal Audit
9. Financial Auditing, Operational Auditing, The Audit Approach Identifying and Measuring the Risk Factors
- Identifying and documenting the management and control system
- Identifying the aspects of the management and control system at risk
- Reviewing the adequacy of the management and control system
10. Designing The Audit Work Program
- Identify key risks
- Identify key aspects of internal control system
- Review adequacy of key parts of internal control system
- Identify attributes affected by risks
- Test validity of attributes at risk
11. Carrying Out The Audit Work Key Audit Issues with Treasury
- Completely recorded in timely manner
- Off premises trading
- Unauthorized trading
- Trading vs hedging designation
- Intraday position breaches
- Monitoring near to settlement trades
- Monitoring of liquidity risk
- Deposit and margin reconciliations
- Valuation and liquidity, Concentration of transactions
12. Audit Techniques
TRAINING METHOD
Pre Test
Presentation
Discussion
Case Study
Post Test
Evaluation
FACILITIES
Training Kit
Handout
Certificate
1x Lunch & 2x Coffee Break
Souvenir
