The Nature of International Auditing Standards and Review Processes: 

• A historical overview of the introduction of international auditing standards.
• An overview of some key international standards for the auditing process.
• Fundamental principles applied in review processes.
• Basic principles applied to governmental auditing in general.
• Review of financial statements and preparation of case reports.
• Practical study of the review process, including preparations and tools for its implementation.

The Internal Audit Process and Its Stages:

• Financial auditing, including:
• Review of cash budgets.
• Review of financial statements.
• Review of company strategies based on financial audit results.
• Ensuring the effectiveness of the existing control system.
• Practical application of the internal audit process for the above items.

Examining and Evaluating Internal Control Systems:

• Structure of the modern internal control system.
• Performance standards for internal control systems.
• Effectiveness standards of the internal control structure under the Sarbanes-Oxley Act.
• Preliminary examination of internal controls.
• Standards for examining and evaluating the effectiveness of internal controls.
• Procedures and stages for evaluating internal controls.
• Methods for preparing evaluation reports on the effectiveness of internal controls.

Internal Control Systems for Operations:

• Objectives of internal control systems and their relation to preventing and detecting fraud and error.
• Components of an internal control system.
• Internal control of cash operations (banks) and cash funds (receipts and payments).
• Internal control of procurement and inventory.
• Internal control of wages and related aspects.
• Internal control of revenues and expenses, identifying key areas, and tightening control over them.
• Internal control system for actual working hours.
• Internal control system for logistical operations within the organization.
• Diverse examples of the above-mentioned cases based on company practices.

Risk Assessment After Auditing and Treatment Methods:

• Types and classifications of risks.
• Inherent risk.
• Control risk.
• Detection risk.
• Study and assessment of audit risks according to American, British, and international audit standards.