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Formation : Bank accounting audit


(Réf. 20503)

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Détails de la fiche formation


Compétence(s)

Audit interne

Prérequis

Non renseigné

Public

  • Statutory auditors and their co-workers, auditors, internal inspectors and internal controllers.
  • Required knowledge
  • General knowledge about accounting and banking.

Objectifs

Non renseigné

Type de formation

Courte

Programme

Bank accounting audit
1 Bank environment
To define the basis and the targets of bank accounting.
1.1 Individual and consolidated financial statements.
1.2 The French bank accounting system.
1.3 Main principles of bank accounting.
2 Principles of accounting internal control
To permit the auditors to assess internal control. They will be able to propose improvements in the organisation of the accounting system.
2.1 The different levels of controls.
2.2 Audit trail.
2.3 Typology of accounts.
2.4 Different types of accounting control.
2.5 Accounting procedures manual.
3 Retail and corporate bank
Understand the accounting of classic bank activities (loans, deposits, etc).
Control the accounting of these activities.
3.1 Lending operations.
Description and accounting for the main lending operations.
3.2 Bad debts. Two main issues:

Identification of bad debts.
Evaluation.

3.3 Customer accounts:

Current accounts.
Special savings accounts.
Other accounts.

3.4 Suspense accounts.
3.5 Other activities.
4 Treasury (cash transactions)
Loans and borrowings.
Securities portfolios.
Issued securities.
4.1 Loans and borrowings.

Without guarantees.
Securities bought or sold under repurchase agreements.

4.2 Non-derivative instruments at fair value through profit or loss.
4.3 Available for sale.
4.4 Held to maturity investments.
4.5 Issued securities.
5 Derivatives
Understand the management of a derivative.
Define the accounting rules applicable to the derivatives.
Allow the auditors to grasp the main accounting risks.
This part will be essentially illustrated with an Interest rate swap.
5.1 Economic approach of an IRS.
5.2 General accounting rules.
5.3 Conditions to classify a derivative as a hedged instrument.
5.4 The fair value hedge.
5.5 The cash flow hedge.
5.6 The other derivatives.

Pédagogie

Non renseigné

Point(s) fort(s)

Non renseigné
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Langue(s)

Anglais

Moyen(s)

Inter-Entreprise

Durée

Non renseigné

Zone géographique

Non renseigné
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