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On-the-Job Training
(OJT) Blueprints




About the Blueprints

These On-the-Job Training (OJT) Blueprints are produced to enhance SMPs in-house training programmes. They provide supervisors in SMPs with a guide to provide structured in-house on-the-job training for staff. The Blueprints highlight the key considerations to note and the tasks standards for each audit work procedure, as well as the recommended competencies necessary for staff to effectively carry out his or her tasks. These OJT Blueprints can also serve as a useful guide to audit staff when their seniors are not with them when they are out on field work.

Blueprint Audit Topics

Trade and Other Receivables 

Trade and Other Payables

Cash and Bank Balances

Property, Plant and Equipment

Operating and Other Expenses


Cost of Sales


Group Audit – Planning

Inventory Count Observation

Leases for Lessees

General Audit Procedures

Intangible Assets

Investments in Subsidiaries, Associates and Joint Ventures and other Equity Investments

Investment Properties

Loans and Borrowings

Income Taxes

Related Parties

Contingent Liabilities and Financial Commitments

Subsequent Events and Going Concern

Sample Blueprints are available for reference.

The Blueprints can be purchased in sets or as individual copies.

Please contact us at
should you have further queries.