Skills
Audit and the internal control framework
Internal control organises a company so that error and fraud are caught early; audit verifies that the arrangement works. Together they give leadership proof that its procedures are applied, and give a third party the confidence it expects.
Proving that the procedure is alive
A procedure written and filed in a binder produces exactly what no procedure produces. Internal control makes sure it is alive: segregation of sensitive duties, cross-checks, supporting documents, an audit trail. Internal audit then tests it by sampling, issues ranked recommendations and follows up on their implementation. The skill lies in that full loop — design, verify, correct — which the programme teaches on purchasing, sales and payroll processes.
- Map the risks of a process and set the matching controls
- Organise segregation of duties across a sensitive workflow
- Assemble an audit file a third party can work from
- Run an internal audit assignment and follow up its recommendations
Which teaching blocks carry it
A teaching block commits the institute to a precise number of hours. These are the figures a credit-recognition office recalculates first.
| Teaching block | Programme | Taught hours | Year |
|---|---|---|---|
| Audit, internal control and compliance | Finance and Accounting programme — Bac+5 level | 120 h | Year 2 |
| Internal framework and control | Certificate in OHADA Finance and Compliance | 40 h | Year 1 |
| Internal HSE audit | Certificate in Industrial Site Safety Management | 40 h | Year 1 |
| Compliance and anti-money-laundering | Business Law and OHADA Compliance | 280 h | Year 3 |
What you command on completion
You design the internal control framework for a process and audit its application with a dated remediation plan. The statement below is a commitment: it is what the training makes you able to carry out.
- teaching blocks
- 4
- of taught instruction
- 480 h
- credits in total
- 48
- professional qualifications concerned
- 3
Catalogue rule: one credit is twenty-five hours of work, ten of them taught.
The programmes concerned
Fees are stated in Guinean francs: per year for a long programme, as a single amount for a short course.
| Programme | Level | Duration | Fees |
|---|---|---|---|
| Finance and Accounting programme — Bac+5 level | Master's degree | 2 years | 6 800 000 GNF per year |
| Certificate in OHADA Finance and Compliance | Professional certification | 6 months | 4 200 000 GNF in total |
| Certificate in Industrial Site Safety Management | Professional certification | 6 months | 3 800 000 GNF in total |
| Business Law and OHADA Compliance | Bachelor's degree | 3 years | 5 200 000 GNF per year |
Which positions it leads to
At levels 6 and 7, professional experience is part of the entry requirements.
| Professional qualification | Target occupation | Level | Taught volume |
|---|---|---|---|
| Compliance and Control Officer | compliance officer, control officer | 5 · Senior technician and supervisor | 700 h |
| Compliance Manager | compliance officer | 6 · Manager and professional | 750 h |
| Compliance and Anti-Money-Laundering Expert | compliance director — banking, microfinance, insurance | 7 · Expert and executive | 700 h |
The questions we are asked
Does this skill apply outside finance?
The audit method applies unchanged to industrial safety, quality and information systems. The blocks listed here come from three different fields, in fact.
Can it be acquired through a short course?
The OHADA finance and compliance certificate carries it over six months, with a block devoted to the internal framework and its controls. The long programme installs it more broadly.
Do you work on complete case files?
Yes: building an audit file, sampling a real process, writing the report and following up recommendations over a full cycle.
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