Guest Lecture in Financial Audit Class

We welcomed one of our alumni, Christopher Julian, as our guest lecturer in Financial Audit class on 22 April 2022, in which he delivered the topic of Test of Control. Christopher currently works as a senior auditor in EY Indonesia. The guest lecture session covered the following aspects:

• Definition of control
• Recap of the audit risk model
• Reason for performing test of control
• Objectives of test of control
• How test of control is performed – an example from the sales and collection cycle
• Impact of test of control result to the extent of substantive audit procedure

We thank Christopher for delivering the guest lecture session and hopefully our students can understand the topic more, especially after looking at the example presented.