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Establishment
Language of instruction
French, English
This course occurs in the following program(s)
Training officer(s)
Jean Francois Caron
Présentation
Prerequisite
General knowledge of accounting.
General knowledge of the banking environment.
General knowledge of the banking environment.
Goal
Enable the acquisition of general knowledge on the following points:
-Account Processing of Banking Operations made by the Account Managers or the Company (deposits, credits, means of payment…);
-The Requirements in Prudent Surveillance and of Internal Control for Banking Establishments
-The Nature and Control of Risk corroborated by a Bank, among which are risks incurred by the Account Managers or the Company
-Internal Auditing Missions and the Role of the Statutory Auditor
-Account Processing of Banking Operations made by the Account Managers or the Company (deposits, credits, means of payment…);
-The Requirements in Prudent Surveillance and of Internal Control for Banking Establishments
-The Nature and Control of Risk corroborated by a Bank, among which are risks incurred by the Account Managers or the Company
-Internal Auditing Missions and the Role of the Statutory Auditor
Presentation
Part 1: Introduction to Bank Accounting
-Specificity of Bank Accounting;
-French Accounting Norms and the Account Plans and Credit Establishments (PCEC);
-Annual Accounts (Balance Sheets, Result Accounts, Annex);
-Accounting Processing of Banking Operations initiated by Account Managers (Deposits, Healthy Credit, Doubtful Credit and Reserves, Means of Payment, Titles sold to Clients, Titles for Appropriate Accounts, the Off-balance (life insurance));
-General Presentation of IFRS Norms and Divergence with French Norms.
Part 2: Prudent Surveillance
-General Devices for Prudent Surveillance in Banking Establishments;
-Stockholder’s Equity in a Bank
-Statutory ratios: Solvency, Control of Large Risks, Liquidity;
-Basel II/Basel III;
-Deposit Guarantee.
Part 3: Internal Control
-Definition and Principles
-Control Systems
-Risks corroborated by a Bank, among which are risks incurred because of the involved operations by the account managers;
-Surveillance Systems and Risk Control.
Part 4: Internal Auditing- Statutory Auditor
-Definition and Objectives of Internal Auditing
-General Presentation of Auditing Norms (Independence, Objectivity, Professionalism);
-Stages and Progress of an Internal Auditing Mission;
-Principle Techniques of Internal Control Evaluation exploited by Internal Auditing;
-Statutory Auditor
-Specificity of Bank Accounting;
-French Accounting Norms and the Account Plans and Credit Establishments (PCEC);
-Annual Accounts (Balance Sheets, Result Accounts, Annex);
-Accounting Processing of Banking Operations initiated by Account Managers (Deposits, Healthy Credit, Doubtful Credit and Reserves, Means of Payment, Titles sold to Clients, Titles for Appropriate Accounts, the Off-balance (life insurance));
-General Presentation of IFRS Norms and Divergence with French Norms.
Part 2: Prudent Surveillance
-General Devices for Prudent Surveillance in Banking Establishments;
-Stockholder’s Equity in a Bank
-Statutory ratios: Solvency, Control of Large Risks, Liquidity;
-Basel II/Basel III;
-Deposit Guarantee.
Part 3: Internal Control
-Definition and Principles
-Control Systems
-Risks corroborated by a Bank, among which are risks incurred because of the involved operations by the account managers;
-Surveillance Systems and Risk Control.
Part 4: Internal Auditing- Statutory Auditor
-Definition and Objectives of Internal Auditing
-General Presentation of Auditing Norms (Independence, Objectivity, Professionalism);
-Stages and Progress of an Internal Auditing Mission;
-Principle Techniques of Internal Control Evaluation exploited by Internal Auditing;
-Statutory Auditor
Modalités
Forms of instruction
Lecture Course- 9 hours
Personal Work- 6 hoursPresentation of a training support.
Practice cases at the end of each part.
Personal Work- 6 hoursPresentation of a training support.
Practice cases at the end of each part.
Evaluation
Examen : coeff. 1