Auditing IFRS 9

Auditing IFRS 9

IFRS 9 fundamentally changed the financial instruments accounting.

IFRS 9 implementation is an important issue for banks as it brings about a closer integration of different functions and skills and an inclusion of new instruments.

Auditing IFRS 9 implementation entails an understanding of the IFRS 9 requirements and its application challenges.
Internal Auditors have a strategic and operational role in applying IFRS 9.
This training program equips participants with knowledge and skills needed to evaluate the implementation of IFRS 9 and its impact on different functions of the banks.

Participants will learn about the IFRS 9 requirements and the accounting policies that are compliant with them. They will also learn the concepts and methods used to evaluate credit losses and to propose effective responses to risks.


Participants will be able to:

  • Oversee the implementation of IFRS 9
  • Evaluate estimated credit losses
  • Address the new requirements that pose particular challenges for the banks’ management as well as audit committees and auditors