CARNIVAL: RAAS Audit Planning & Fieldwork Training

In this course, we discuss risks and controls and introduce the RAAS terminology associated with risks. We then discuss how to identify controls, how to perform walkthroughs, and how to create flowcharts.

Next, we cover key considerations when creating an audit program and go through two examples for a Port Operations audit. Lastly, we discuss the RAAS workpaper documentation standards and the RAAS leadsheet template for fieldwork.