Quality
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
Revenue
Cost of Sales
Inventories
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