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Seminars

Seminar application IRRBB Audit Bank Strategy Management Course Banking Regulations in a Nutshell Basel II CRD IV: Basel III Implementation in the EU CCR and CVA Securities and Derivatives Controlling in Practice Control for Financial Institutions Credit Scoring CRR 3 / CRD 6 and Other News in Banking Regulation CRR 3 / CRD 6 in Detail CVA (Credit Valuation Adjustment) Impacts of Climate Change and their Solutions Effective Reporting ESG and Green Finance ESG in Financial Institutions: Practical Experience and New Regulatory Challenges ESG Risks and their Audit Finance for Non-Financial Managers Financial Derivatives Financial Mathematics Fundamental Review of Trading Book Green & Sustainable Finance Guidelines on Loan Origination and Monitoring ICAAP, ILAAP, Pilar 2 and Stress Testing IFRS 9 – Impairments under the New Standard IRB in Practice Internal Rating Based (IRB) Approach Commodity Derivatives Credit Derivatives Credit Value at Risk Creation of the Qualitative Future Scenarios GHG Emissions Measurement and Carbon Footprint Calculation Environmental Risk Measurement in Financial Institutions Credit Risk Measurement Model Risk Non-Financial Reporting According to CSRD, ESRS and GAR Option Pricing Operational Risk Operational Risk in Practice Preparation for SREP alias Supervision in Practice Rating and Scoring Risk-Based Pricing Concentration risk Liquidity Risk Weather Risk Risk appetite Assets and Liabilities Management - ALM ESG Risk Management: Executive Summary Financial Risks Management Credit Risk Management Project Risk Management Enterprise Risk Management – ERM Managing risks associated with AI models Securitization Silicon Valley Bank Solvency II: Executive Summary Stress Testing Market Risk Bank Accounting for Internal Auditors Interest Rate Risk in the Banking Book – IRRBB Value at Risk Rise and fall of Lehman Brothers

Bank Accounting for Internal Auditors

The seminar Bank Accounting for Internal Auditors is organized as an open seminar for employees from different institutions and also as an in-house seminar organized for employees of clients with tailor made requirements.

Objectives of the seminar

The seminar provides a practical foundation for understanding accounting and financial statements, with a focus on the specific features of bank accounting. During the seminar, key concepts and broader interrelationships are introduced, such as loan loss allowances under IFRS 9, capital adequacy, and issues related to CVA and DVA. The seminar also includes practical examples of corporate and bank financial statements, with an emphasis on their correct interpretation and their connection to the banking business. A simple rule applies: “Know your client, and you will also get to know your own bank better.”

Attention will also be paid to the most common reasons for incorrect accounting treatment and to risk areas on which an auditor should focus – in particular, impairment allowances, the valuation of assets and derivatives, hedge accounting, asset classification, off-balance-sheet items, deferred tax, and goodwill impairment.

For whom it is intended

The seminar is intended primarily for internal auditors and employees of banks’ finance and accounting departments who, in the course of their work, come into contact with accounting information, financial statements, or their evaluation.

It is suitable both for participants without in-depth prior knowledge of accounting and for those who wish to gain a better understanding of the broader and deeper interrelationships within the banking environment.


 

Seminar content

PART 1: General Principles

  • How to read financial statements
  • Other accounting concepts and procedures
  • Valuation

PART 2: Specific Features of Bank Accounting 

  • Calculation of loan loss allowances under IFRS 9
  • Revenue recognition
  • Capital adequacy
  • Credit Valuation Adjustment (CVA) and DVA

PART 3: Controversial Practices and Accounting Manipulation

  • Why accounting records are not maintained correctly
  • Areas requiring closer attention

Currently there is no open seminar scheduled. If you are interested in this topic please contact us and we will be delighted to prepare an in-house seminar for you.