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BASIC STAFF TRAINING COURSES
CENTRAL TRAINING CENTER PROGRAM
BASIC STAFF TRAINING
DESCRIPTION OF COURSES
The courses to be presented in the Basic Staff Training phase of our
Central Training Center program are described below. Most of the
courses will be conducted in New York. Each course will be at least one
week long and, in some cases, two weeks in length.
The coding of the courses is:
First digit—type of training
1—Basic Staff Training, 2—Specialized Staff Training
Second digit—functional area
1—Audit, 2—Tax, 3—Management Services
Third and fourth digits—level of training
The digit generally corresponds to the staff man's year
in a particular functional area and not necessarily the
year with the firm. Most tax men and some management
services men will transfer into Tax or M.S. after
two years on the audit staff.
For example, the Basic Staff Training course for those in their second
year on the audit staff is 1102. The course for men in their first year on
the tax staff is 1201.
AUDIT COURSES
1102—Evaluation of Internal Control—This program
is an analysis of the review and evaluation of a system of
internal control with major emphasis on: (1) elements
of a system, (2) review of the system to determine the
logic of the system and nature of information generated,
(3) testing the accuracy of the system and management's
use of the information available, (4) evaluating the adequacy
of the system and the information developed for
management's use, and (5) letters of recommendation.
The review and evaluation of controls in an EDP system
will be analyzed in connection with a discussion of computer
concepts and characteristics.
T 103—Auditing Objectives, Standards, and Procedures—
This program analyzes auditing objectives,
standards and procedures. The discussion of standards of
field work will emphasize the planning and timing of
audit work and the concepts of existence and valuation of
assets and equities. The discussion of the standards of
reporting will include types of reports, adherence to generally
accepted accounting principles and consistency of
application, adequacy of informative disclosure, types of
opinions, and SEC accounting requirements. This program
will also have a day devoted to basic tax topics.
1104—Management Services and the Auditor —
Management services and their relationship to the audi-
SEPTEMBER, 1 9 64 41
