CFC EQT Auditoria e Perícia study plan

CFC EQT Auditoria e Perícia · Give each week a clear focus.

8 weeks · About 6 hours per week

Week 1

Qualificação Técnica Geral (QTG)

List the core ethical principles and independence requirements applicable to audit and forensic engagements.
Explain the difference between audit and forensic accounting, including objectives, scope, and reporting.
Identify the main professional standards (e.g., NBC TA, NBC TP, NBC PP) and their applicability.
Summarize the auditor's responsibility regarding fraud and non-compliance with laws and regulations.

A one-page summary table comparing audit vs. forensic accounting across five dimensions (objective, scope, standards, report, liability).

Week 2

Describe the phases of a forensic accounting engagement: planning, evidence gathering, analysis, and reporting.
Explain the types of evidence and the chain of custody requirements.
Compute key financial ratios and interpret them in a forensic context (e.g., Benford's Law, trend analysis).
Draft a simple expert report outline including assumptions, methodology, and conclusions.

A 2-page mock expert report outline on a hypothetical fraud case, including evidence list and analysis approach.

Week 3

Outline the structure of the Brazilian securities market and the role of CVM.
Summarize CVM rules on independent audit (e.g., Instruction 308/99) and auditor rotation.
Explain the requirements for registration and reporting by publicly traded companies.
Identify common financial statement fraud schemes in public companies and related CVM sanctions.

A flowchart of CVM's audit oversight process from engagement acceptance to sanction, with key legal references.

Week 4

Describe the structure of the Brazilian financial system and BCB's supervisory role.
Summarize BCB rules on independent audit for financial institutions (e.g., Resolution 4,910/2021).
Explain the requirements for audit committees and internal controls in banks.
Identify typical fraud risks in financial institutions (e.g., loan fraud, money laundering).

A checklist of BCB audit requirements for financial institutions, covering appointment, rotation, and reporting.

Week 5

Outline the Brazilian insurance market and Susep's regulatory framework.
Summarize Susep rules on independent audit for insurers (e.g., Circular 598/2020).
Explain the specific accounting and actuarial aspects of insurance contracts relevant to auditors.
Identify fraud schemes in insurance (e.g., claim fraud, premium diversion) and auditor's role.

A summary sheet of Susep audit requirements and key insurance-specific audit procedures.

Week 6

Describe the Brazilian pension fund system and Previc's role.
Summarize Previc rules on independent audit for pension funds (e.g., Resolution 23/2023).
Explain the actuarial and investment risks in pension funds and their audit implications.
Identify fraud risks in pension funds (e.g., misappropriation of assets, benefit fraud).

A mind map linking Previc regulations to audit procedures for pension funds.

Week 7

Review and integrate ethical and technical standards across all domains.
Solve case studies combining audit and forensic techniques in regulated industries.
Practice writing concise expert reports and audit findings.
Identify gaps in knowledge from previous weeks and create a remediation plan.

A comprehensive case study solution (3-5 pages) integrating audit and forensic approaches for a regulated entity.

Week 8

A set of four one-page quick-reference sheets (one per regulator) and a mock exam score of at least 70%.

Week 2: Complete a 20-question quiz on QTG and forensic accounting with a score of at least 70%.

Week 4: Complete a 30-question quiz covering CVM and BCB regulations with a score of at least 70%.

Week 6: Complete a 30-question quiz covering Susep and Previc regulations with a score of at least 70%.

Week 8: Achieve a score of at least 70% on a full-length mock exam covering all domains.