Audit supervisors oversee audit staff, planning and reporting, and review the audit staff's automated audit work papers to ensure compliance with the company's methodology. They prepare reports, evaluate general auditing and operating practices, and communicate findings to the superior management.
No competences in this bucket.
No competences in this bucket.
The techniques and methods that support a systematic and independent examination of data, policies, operations and performances using computer-assisted audit tools and techniques (CAATs) such as spreadsheets, databases, statistical analysis and business intelligence software.
The legal rules that govern how corporate stakeholders (such as shareholders, employees, directors, consumers, etc) interact with one another, and the responsibilities corporations have to their stakeholders.
The set of financial records disclosing the financial position of a company at the end of a set period or of the accounting year. The financial statements consisting of five parts which are the statement of financial position, the statement of comprehensive income, the statement of changes in equity (SOCE), the statement of cash flows and notes.
The practice of observing, testing, and evaluating in a systematic manner the processes of the organisation in order to improve effectivity, reduce risks, and add value to the organisation by installing a preventive culture.
The set of accounting standards and rules aimed at companies listed in the stock exchange which are required to publish and disclose their financial statements.
The accounting standard accepted in a region or country specifying the rules and procedures to disclose financial data.
Tax legislation applicable to a specific area of specialisation, such as import tax, government tax, etc.
No competences in this bucket.
No competences in this bucket.
Analyse the performance of the company in financial matters in order to identify improvement actions that could increase profit, based on accounts, records, financial statements and external information of the market.
Arrange a systematic examination of books, accounts, documents, and vouchers to ascertain how far the financial statements present a true and fair view, and to ensure that the books of accounts are properly maintained as required by law.
Ensure constant compliance with standards and requirements, such as keeping certifications up to date and monitoring activities to ensure correct procedures are followed, so that audits can occur smoothly and no negative aspects can be identified.
Communicate and give feedback to senior colleagues in the event of problems or non-conformities.
Define all organisational tasks (time, place and order) and develop a checklist concerning the topics to be audited.
Read, understand, and interpret the key lines and indicators in financial statements. Extract the most important information from financial statements depending on the needs and integrate this information in the development of the department's plans.
Observe the set of rules establishing the nondisclosure of information except to another authorised person.
Revise and formulate questions in regards to documents in general. Investigate about the completeness, confidentiality measures, style of the document, and specific instructions to handle documents.
Prepare an audit plan including both pre-audits and certification audits. Communicate with the different processes in order to implement the improvement actions that lead to certification.
Compile information on audit findings of financial statements and financial management in order to prepare reports, point out improvement possibilities, and confirm governability.
Oversee the selection, training, performance and motivation of staff.
No competences in this bucket.
The different processes, duties, jargon, role in an organisation, and other specificities of the accounting department within an organisation such as bookkeeping, invoices, recording, and taxing.
The set of rules that govern the activity of a company.
The different processes, duties, jargon, role in an organisation, and other specificities of the financial department within an organisation. Understanding of financial statements, investments, disclosing policies, etc.
The global, standardised reporting framework that enable organisations to quantify and communicate about their environmental, social and governance impact.
The law which mediates the relationship between employees and employers. It concerns employees' rights at work which are binding by the work contract.
The national and international requirements, specifications and guidelines to ensure that products, services and processes are of good quality and fit for purpose.
No competences in this bucket.
Organise and execute audits in order to evaluate ICT systems, compliance of components of systems, information processing systems and information security. Identify and collect potential critical issues and recommend solutions based on required standards and solutions.
Adhere to organisational or department specific standards and guidelines. Understand the motives of the organisation and the common agreements and act accordingly.
Follow and ask the questions laid out in questionnaires when interviewing somebody.
Adhere to and follow the Standard Operating Procedures (SOP).
Analyse information and details of processes and products in order to advise on possible efficiency improvements that could be implemented and would signify a better use of resources.
Consult, advise, and propose solutions with regards to financial management such as acquiring new assets, incurring in investments, and tax efficiency methods.
Examine and document different industry contractors, in order to determine whether they comply with regulations and standards in relation to safety, environment and quality of design, construction and testing, etc.
Evaluate and monitor the financial health, the operations and financial movements expressed in the financial statements of the company. Revise the financial records to ensure stewardship and governability.
Study the objectives of the research and imprint those aims into the design and development of questionnaires.
Understand, abide by, and apply the statutory obligations of the company in the daily performance of the job.
Analyse business information and consult directors for decision making purposes in a varied array of aspects affecting the prospect, productivity and sustainable operation of a company. Consider the options and alternatives to a challenge and make sound rational decisions based on analysis and experience.
Execute regular, systematic and documented examinations of a quality system for verifying conformity with a standard based on objective evidence such as the implementation of processes, effectiveness in achieving quality goals and reduction and elimination of quality problems.
Read, analyse, and provide feedback on the accuracy and adequacy of questionnaires and their assessment fashion taking into account its purpose.