The Government of Jamaica’s (GoJ) training institute, Management Institute for
National Development (MIND) along with the Internal Audit Directorate (IAD) of
the MOFPS are committed to identifying emerging trends and developments in the auditing
profession and have designed a suite of learning interventions that will guarantee
leading-edge best practices for members of this professional group. This Audit
Fundamental’s Programme is designed for internal auditors at various levels,
from both the public and private sectors, to ensure auditors fulfil their
professional responsibilities in risk, control and governance.
This one hundred and thirty eight (138) hours Programme presents a range of comprehensive training courses which
will assist the auditors’ need to boost their careers and remain relevant in
the auditing profession. Importance is placed on Corporate Governance &
Audit Engagement Standards, Field work and Audit Reporting process, Auditing
Financial Statements and Auditing the Procurement Process. A number of other
interactive techniques/methodologies will be the key conveyor of the knowledge
of the concepts and will invariably contribute to the professionalism and
evolution of the internal audit function.
The programme will be delivered by a team of facilitators who have
extensive training and expertise in the field of Internal Auditing and will
utilise Competency-Based Education and Training (CBET) principles which seek to
meet the practical needs of today’s audit professional.
Gain an appreciation of the role of internal audit function and its reporting relationships and legislation
governing this relationship
Gain an overall understanding of the professional practices and Standards developed by the Institute of
Internal Auditors (IIA)
Understand and apply those tools necessary for Planning the Audit Assignment
Be able to scope the audit based on his/her understanding of the business environment of an organization
Obtain an overall understanding of the standards governing audit fieldwork.
Gain a general understanding of the principles governing the gathering of
information necessary to assess the adequacy and effectiveness of controls,
risk management and governance processes.
Gain a preliminary understanding of the tools and techniques used in this phase of
Understand report structure principles
Understand the purpose of financial statements
Understand key considerations for preparing Financial Statements in accordance with IFRS 1
and relevant audit documentation for cash and accrual financial statements
Understand the role of the auditor in the procurement process and the relevant
legislation/policies governing procurement procedures in the public sector
This programme will enhance the auditor’s skills to improve audit coverage and
provide assurance on the organisation’s risk management, governance and control
framework. This will facilitate the organisation in improving its ability to implement and realize specific goals which will
invariably enhance its credibility, profitability and competitiveness.
Participants embarking on this training programme will gain enhanced skills, knowledge and
competencies in the field of internal audit, thereby increasing their capacity
and marketability. They will also enjoy greater job satisfaction, motivation
and morale through the ultimate achievement in greater efficiency and
effectiveness within their job processes.
This programme is intended for all internal auditors and other interested parties,
in both the private and public sector or persons wanting to move into the audit
Persons with the following certification may seek exemptions from modules 1 and 2. No exemptions are however granted for modules
3 and 4.
CIA- Certified Internal Auditor
CRMA- Certification in Risk Management Assurance
CGAP- Certified Government Auditing professional