{"id":35946,"date":"2025-09-15T14:49:40","date_gmt":"2025-09-15T14:49:40","guid":{"rendered":"https:\/\/idi.no\/our-work\/initiative\/audit-financier-pesa\/"},"modified":"2026-02-23T19:48:48","modified_gmt":"2026-02-23T19:48:48","slug":"audit-financier-pesa","status":"publish","type":"our-work","link":"https:\/\/idi.no\/fr\/our-work\/initiative\/audit-financier-pesa\/","title":{"rendered":"Audit financier PESA"},"content":{"rendered":"\r\n<div  class=\"our-work-single-hero-block\" style=\"background-image:linear-gradient(180.00deg, rgba(0, 84, 142, 0) 76.41%,rgba(0, 84, 142, 0.8) 114.274%), url(https:\/\/idi.no\/wp-content\/uploads\/2025\/09\/PESA-NEW-HERO.jpg);\">\r\n\t<div class=\"our-work-single-hero-block__container container\">\r\n\t\t<div class=\"our-work-single-hero-block__content\">\r\n\t\t\t\t\t\t\t\r\n\t\t\t\t<div class=\"our-work-single-hero-block__breadcrumbs breadcrumbs\">\r\n\t\t\t\t\t<span><span><a href=\"https:\/\/idi.no\/fr\/\">Home<\/a><\/span><\/span>\t\t\t\t<\/div>\r\n\r\n\t\t\t\t\r\n\t\t\t\t\r\n\t\t\t\t\t\t<h1 class=\"our-work-single-hero-block__title\">\r\n\t\t\t\tAudit financier PESA\r\n\t\t\t\t\r\n\r\n\t\t\t<\/h1>\r\n\t\t<\/div>\r\n\t<\/div>\r\n\r\n\t    <div class=\"our-work-single-hero-block__subnavigation\" data-active-index=\"0\">\r\n        <div class=\"our-work-single-hero-block__subnavigation-container container\">\r\n            <span class=\"our-work-single-hero-block__subnavigation-trigger-label\">\r\n                SECTIONS            <\/span>\r\n            <div class=\"our-work-single-hero-block__subnavigation-mobile-trigger\" tabindex=\"0\">\r\n                <span class=\"our-work-single-hero-block__subnavigation-trigger-active\">\r\n                    HOME                <\/span>\r\n                <span class=\"icon-chevron\"><img decoding=\"async\" src=\"https:\/\/idi.no\/wp-content\/themes\/idi\/assets\/images\/icons\/shevron_down.svg\" alt=\"\"><\/span>\r\n            <\/div>\r\n            <div class=\"our-work-single-hero-block__subnavigation-dropdown\">\r\n                \t\t\t\t\t                    <div class=\"our-work-single-hero-block__subnavigation-item is-active\" data-index=\"0\" data-url=\"\/our-work\/initiative\/pesa\">\r\n                        <a href=\"\/our-work\/initiative\/pesa\" class=\"our-work-single-hero-block__subnavigation-link\">\r\n                            HOME                        <\/a>\r\n                    <\/div>\r\n                \t\t\t\t\t                    <div class=\"our-work-single-hero-block__subnavigation-item\" data-index=\"1\" data-url=\"https:\/\/idi.no\/our-work\/initiative\/what-is-pesa\/\">\r\n                        <a href=\"https:\/\/idi.no\/our-work\/initiative\/what-is-pesa\/\" class=\"our-work-single-hero-block__subnavigation-link\">\r\n                            WHAT IS PESA?                        <\/a>\r\n                    <\/div>\r\n                \t\t\t\t\t                    <div class=\"our-work-single-hero-block__subnavigation-item\" data-index=\"2\" data-url=\"https:\/\/idi.no\/our-work\/initiative\/pesa\/who-are-the-role-players-in-pesa\/\">\r\n                        <a href=\"https:\/\/idi.no\/our-work\/initiative\/pesa\/who-are-the-role-players-in-pesa\/\" class=\"our-work-single-hero-block__subnavigation-link\">\r\n                            ROLE PLAYERS                        <\/a>\r\n                    <\/div>\r\n                \t\t\t\t\t                    <div class=\"our-work-single-hero-block__subnavigation-item\" data-index=\"3\" data-url=\"https:\/\/idi.no\/our-work\/initiative\/pesa\/pesa-cross-cutting\/\">\r\n                        <a href=\"https:\/\/idi.no\/our-work\/initiative\/pesa\/pesa-cross-cutting\/\" class=\"our-work-single-hero-block__subnavigation-link\">\r\n                            CROSS-CUTTING                        <\/a>\r\n                    <\/div>\r\n                \t\t\t\t\t                    <div class=\"our-work-single-hero-block__subnavigation-item\" data-index=\"4\" data-url=\"https:\/\/idi.no\/our-work\/initiative\/pesa\/compliance-audit-learning-outcomes\/\">\r\n                        <a href=\"https:\/\/idi.no\/our-work\/initiative\/pesa\/compliance-audit-learning-outcomes\/\" class=\"our-work-single-hero-block__subnavigation-link\">\r\n                            COMPLIANCE AUDIT                        <\/a>\r\n                    <\/div>\r\n                \t\t\t\t\t                    <div class=\"our-work-single-hero-block__subnavigation-item\" data-index=\"5\" data-url=\"https:\/\/idi.no\/our-work\/initiative\/pesa\/financial-audit-learning-outcomes\/\">\r\n                        <a href=\"https:\/\/idi.no\/our-work\/initiative\/pesa\/financial-audit-learning-outcomes\/\" class=\"our-work-single-hero-block__subnavigation-link\">\r\n                            FINANCIAL AUDIT                        <\/a>\r\n                    <\/div>\r\n                \t\t\t\t\t                    <div class=\"our-work-single-hero-block__subnavigation-item\" data-index=\"6\" data-url=\"https:\/\/idi.no\/our-work\/initiative\/pesa\/performance-audit-learning-outcomes\/\">\r\n                        <a href=\"https:\/\/idi.no\/our-work\/initiative\/pesa\/performance-audit-learning-outcomes\/\" class=\"our-work-single-hero-block__subnavigation-link\">\r\n                            PERFORMANCE AUDIT                        <\/a>\r\n                    <\/div>\r\n                \t\t\t\t\t                    <div class=\"our-work-single-hero-block__subnavigation-item\" data-index=\"7\" data-url=\"https:\/\/idi.no\/our-work\/initiative\/pesa-certifiation\/\">\r\n                        <a href=\"https:\/\/idi.no\/our-work\/initiative\/pesa-certifiation\/\" class=\"our-work-single-hero-block__subnavigation-link\">\r\n                            TESTIMONIALS                        <\/a>\r\n                    <\/div>\r\n                \t\t\t\t\t                    <div class=\"our-work-single-hero-block__subnavigation-item\" data-index=\"8\" data-url=\"https:\/\/idi.no\/our-work\/initiative\/assessment-policy\/\">\r\n                        <a href=\"https:\/\/idi.no\/our-work\/initiative\/assessment-policy\/\" class=\"our-work-single-hero-block__subnavigation-link\">\r\n                            ASSESSMENT                        <\/a>\r\n                    <\/div>\r\n                \t\t\t\t\t                    <div class=\"our-work-single-hero-block__subnavigation-item\" data-index=\"9\" data-url=\"https:\/\/idi.no\/our-work\/initiative\/pesa\/pesa-news-and-events\/\">\r\n                        <a href=\"https:\/\/idi.no\/our-work\/initiative\/pesa\/pesa-news-and-events\/\" class=\"our-work-single-hero-block__subnavigation-link\">\r\n                            NEWS AND EVENTS                        <\/a>\r\n                    <\/div>\r\n                            <\/div>\r\n        <\/div>\r\n\t<\/div>\r\n<\/div>\r\n\n<div  class=\"text-and-media-block  block-image-align--left block-background-color--white with-circles\" >\n\t<div class=\"text-and-media-block__container container\">\n\t\t<div class=\"text-and-media-block__col\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t<h2 class=\"text-and-media-block__title\">\n\t\t\t\t\tR\u00e9sultats de l&#039;apprentissage en mati\u00e8re d&#039;audit financier\t\t\t\t<\/h2>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"text-and-media-block__description\">\n\t\t\t\t\t<p class=\"sppb-addon-title\"><span style=\"font-size: 16px\">Les r\u00e9sultats de l&rsquo;apprentissage de l&rsquo;audit financier commencent par une r\u00e9flexion sur la valeur et les avantages de l&rsquo;audit financier. \u00c0 travers les cinq documents, l&rsquo;auditeur de l&rsquo;ISC est cens\u00e9 acqu\u00e9rir des connaissances et des comp\u00e9tences li\u00e9es aux principes de l&rsquo;audit financier et au processus de r\u00e9alisation d&rsquo;un audit financier de haute qualit\u00e9 conform\u00e9ment aux ISSAI. <\/span><\/p>\n<h6><span class=\"sideline\">\u2500\u2500<\/span><span style=\"font-size: 16px\">Mentor en audit financier<\/span><\/h6>\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t<div class=\"text-and-media-block__button-list\">\n\t\t\t\n\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t    <div class=\"text-and-media-block__col\">\n\t\t\t\t<div class=\"text-and-media-block__image\">\n\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/idi.no\/wp-content\/uploads\/2025\/09\/Asset-31-scaled.png\" alt=\"\">\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t<\/div>\n<\/div>\n\n<div  class=\"accordion-block \" >\n\t<div class=\"accordion-block__container container\">\n\t\t\t\t\t\t\t\t\t<div class=\"accordion-block__accordion\">\n\t\t\t\t\t\t\t\t\t<div class=\"accordion-block__accordion-item\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"accordion-block__accordion-item-title\">\n\t\t\t\t\t\t\t\tLIVRE 1 : Introduction, concepts et principes de l&#039;audit financier\t\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"accordion-block__accordion-item-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"accordion-block__accordion-item-content\">\n\t\t\t\t\t\t\t\t\t<p class=\"sppb-addon-title\" role=\"heading\" data-uw-rm-heading=\"level\">En \u00e9tudiant ce document, le contr\u00f4leur de l&rsquo;ISC atteindra les r\u00e9sultats d&rsquo;apprentissage suivants :<\/p>\n<div class=\"sppb-addon-content \">\n<ul>\n<li><strong>D\u00e9crire<\/strong> la nature, le but et les objectifs de l&rsquo;audit financier dans le contexte du secteur public.<\/li>\n<li>D\u00e9crire comment les audits financiers <strong>apportent de la valeur et des avantages aux citoyens<\/strong>.<\/li>\n<li><strong>Identifier les<\/strong> \u00e9l\u00e9ments de l&rsquo;audit financier tels que les <strong>trois parties, les crit\u00e8res appropri\u00e9s, l&rsquo;objet et l&rsquo;information sur l&rsquo;objet de l<\/strong> &lsquo;audit financier.<\/li>\n<li><strong>D\u00e9crire<\/strong> les principes li\u00e9s aux concepts de base et au processus d&rsquo;audit dans le cadre de l&rsquo;audit financier dans l&rsquo;environnement du secteur public.<\/li>\n<li><strong>D\u00e9terminer<\/strong> avec qui communiquer au sein d&rsquo;une entit\u00e9, <strong>expliquer<\/strong> les questions qui doivent \u00eatre communiqu\u00e9es et <strong>d\u00e9crire le<\/strong> processus de communication \u00e0 suivre lors d&rsquo;un audit.<\/li>\n<\/ul>\n<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"accordion-block__accordion-item\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"accordion-block__accordion-item-title\">\n\t\t\t\t\t\t\t\tLIVRE 2 : Pr\u00e9-engagement\t\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"accordion-block__accordion-item-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"accordion-block__accordion-item-content\">\n\t\t\t\t\t\t\t\t\t<p>En \u00e9tudiant ce document, le contr\u00f4leur de l&rsquo;ISC atteindra les r\u00e9sultats d&rsquo;apprentissage suivants :<\/p>\n<ul>\n<li><strong>D\u00e9crivez<\/strong> les activit\u00e9s pr\u00e9alables \u00e0 la mission d&rsquo;audit financier men\u00e9es par les ISC.<\/li>\n<li><strong>D\u00e9terminer<\/strong> si le cadre d&rsquo;information financi\u00e8re utilis\u00e9 pour la pr\u00e9paration des \u00e9tats financiers est acceptable et <strong>\u00e9valuer la<\/strong> compr\u00e9hension par la direction de ses responsabilit\u00e9s dans le cadre d&rsquo;un audit des \u00e9tats financiers.<\/li>\n<li><strong>S\u00e9lectionner<\/strong> une \u00e9quipe de mission d&rsquo;audit poss\u00e9dant les comp\u00e9tences appropri\u00e9es pour la mission d&rsquo;audit en question.<\/li>\n<li><strong>D\u00e9crire la<\/strong> d\u00e9claration d&rsquo;\u00e9thique exig\u00e9e des auditeurs lors de la phase pr\u00e9alable \u00e0 la mission d&rsquo;audit, <strong>\u00e9valuer les<\/strong> menaces \u00e9thiques et <strong>sugg\u00e9rer des<\/strong> mesures de sauvegarde pour une mission d&rsquo;audit donn\u00e9e.<\/li>\n<li><strong>Cr\u00e9er<\/strong> une lettre de mission pour un audit financier<\/li>\n<\/ul>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"accordion-block__accordion-item\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"accordion-block__accordion-item-title\">\n\t\t\t\t\t\t\t\tLIVRE 3 : Planification et \u00e9valuation des risques\t\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"accordion-block__accordion-item-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"accordion-block__accordion-item-content\">\n\t\t\t\t\t\t\t\t\t<p class=\"sppb-addon-title\">En \u00e9tudiant ce document, le contr\u00f4leur de l&rsquo;ISC atteindra les r\u00e9sultats d&rsquo;apprentissage suivants :<\/p>\n<div class=\"sppb-addon-content \">\n<ul>\n<li><strong>D\u00e9crivez les<\/strong> activit\u00e9s et le processus de planification et d&rsquo;\u00e9valuation des risques.<\/li>\n<li><strong>D\u00e9crire le<\/strong> processus de compr\u00e9hension de l&rsquo;entit\u00e9 et de son environnement, y compris son syst\u00e8me de contr\u00f4le interne, et <strong>mettre en \u0153uvre des<\/strong> proc\u00e9dures analytiques lors de la <strong>planification de l&rsquo;audit<\/strong>.<\/li>\n<li><strong>D\u00e9terminer l&rsquo;<\/strong> importance relative et l&rsquo;importance relative de la performance pour l&rsquo;\u00e9tat financier dans son ensemble et pour des cat\u00e9gories de transactions, de soldes de comptes ou d&rsquo;informations \u00e0 fournir.<\/li>\n<li><strong>Identifier les<\/strong> proc\u00e9dures d&rsquo;\u00e9valuation du risque d&rsquo;anomalies significatives, <strong>identifier<\/strong> les assertions des \u00e9tats financiers et leur r\u00f4le dans le processus d&rsquo;audit, et <strong>identifier<\/strong> et <strong>\u00e9valuer<\/strong> les risques d&rsquo;anomalies significatives au niveau des \u00e9tats financiers et des assertions.<\/li>\n<li><strong>Identifier les<\/strong> activit\u00e9s de contr\u00f4le qui sont pertinentes pour les risques d&rsquo;inexactitudes importantes et <strong>\u00e9valuer la<\/strong> conception et la mise en \u0153uvre de ces activit\u00e9s de contr\u00f4le.<\/li>\n<li><strong>Identifier les<\/strong> r\u00e9ponses aux risques \u00e9valu\u00e9s d&rsquo;inexactitudes significatives au niveau des <strong>\u00e9tats financiers<\/strong> et <strong>concevoir des<\/strong> r\u00e9ponses aux risques \u00e9valu\u00e9s d&rsquo;inexactitudes significatives au niveau des assertions <strong>(tests de contr\u00f4le et proc\u00e9dures d&rsquo;audit de substance).<\/strong><\/li>\n<\/ul>\n<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"accordion-block__accordion-item\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"accordion-block__accordion-item-title\">\n\t\t\t\t\t\t\t\tLIVRE 4 : R\u00e9aliser un audit financier\t\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"accordion-block__accordion-item-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"accordion-block__accordion-item-content\">\n\t\t\t\t\t\t\t\t\t<p class=\"sppb-addon-title\">En \u00e9tudiant ce document, le contr\u00f4leur de l&rsquo;ISC atteindra les r\u00e9sultats d&rsquo;apprentissage suivants :<\/p>\n<div class=\"sppb-addon-content \">\n<ul>\n<li><strong>D\u00e9crivez<\/strong> les activit\u00e9s pr\u00e9alables \u00e0 la mission d&rsquo;audit financier men\u00e9es par les ISC.<\/li>\n<li><strong>D\u00e9terminer<\/strong> si le cadre d&rsquo;information financi\u00e8re utilis\u00e9 pour la pr\u00e9paration des \u00e9tats financiers est acceptable et <strong>\u00e9valuer la<\/strong> compr\u00e9hension par la direction de ses responsabilit\u00e9s dans le cadre d&rsquo;un audit des \u00e9tats financiers.<\/li>\n<li><strong>S\u00e9lectionner<\/strong> une \u00e9quipe de mission d&rsquo;audit poss\u00e9dant les comp\u00e9tences appropri\u00e9es pour la mission d&rsquo;audit en question.<\/li>\n<li><strong>D\u00e9crire la<\/strong> d\u00e9claration d&rsquo;\u00e9thique exig\u00e9e des auditeurs lors de la phase pr\u00e9alable \u00e0 la mission d&rsquo;audit, <strong>\u00e9valuer les<\/strong> menaces \u00e9thiques et <strong>sugg\u00e9rer des<\/strong> mesures de sauvegarde pour une mission d&rsquo;audit donn\u00e9e.<\/li>\n<li><strong>Cr\u00e9er<\/strong> une lettre de mission pour un audit financier<\/li>\n<\/ul>\n<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"accordion-block__accordion-item\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"accordion-block__accordion-item-title\">\n\t\t\t\t\t\t\t\tLIVRE 5 : Ach\u00e8vement, rapports et suivi de l&#039;audit financier\t\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"accordion-block__accordion-item-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"accordion-block__accordion-item-content\">\n\t\t\t\t\t\t\t\t\t<p class=\"sppb-addon-title\">En \u00e9tudiant ce document, le contr\u00f4leur de l&rsquo;ISC atteindra les r\u00e9sultats d&rsquo;apprentissage suivants :<\/p>\n<div class=\"sppb-addon-content \">\n<ul>\n<li><strong>D\u00e9crire le<\/strong> processus des phases d&rsquo;ach\u00e8vement, de rapport et de suivi de l&rsquo;audit financier.<\/li>\n<li><strong>\u00c9valuer l&rsquo;<\/strong> incidence des anomalies non corrig\u00e9es dans les \u00e9tats financiers et leur impact sur l&rsquo;opinion de l&rsquo;auditeur.<\/li>\n<li><strong>Proc\u00e9der \u00e0 l&rsquo;<\/strong> examen g\u00e9n\u00e9ral de la mission d&rsquo;audit afin d&rsquo;en garantir la qualit\u00e9.<\/li>\n<li><strong>D\u00e9crire<\/strong> le processus de rapport d&rsquo;audit, <strong>d\u00e9crire les<\/strong> \u00e9l\u00e9ments de base du rapport d&rsquo;audit, d\u00e9finir les diff\u00e9rents types d&rsquo;opinion d&rsquo;audit, <strong>comparer la<\/strong> modification du rapport d&rsquo;audit et <strong>formuler les<\/strong> questions cl\u00e9s de l&rsquo;audit, l&rsquo;accent mis sur les questions et les paragraphes sur d&rsquo;autres questions dans le rapport d&rsquo;audit.<\/li>\n<li><strong>Cr\u00e9ez<\/strong> un dossier d&rsquo;audit en rassemblant les documents de travail et autres pi\u00e8ces justificatives.<\/li>\n<li><strong>D\u00e9crivez le<\/strong> calendrier et le processus de suivi des rapports d&rsquo;audit pr\u00e9c\u00e9dents et ant\u00e9rieurs.<\/li>\n<\/ul>\n<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t<\/div>\n<\/div>\n\r\n<div  class=\"text-only-block text-only-block__white-background text-only-block__columns-rows-repeated\"> <!-- Removed undefined $style (before: echoed $style) -->\r\n    <div class=\"text-only-block__container container\">\r\n        \r\n        \r\n        \r\n                                    <h2 class=\"text-only-block__title\">Disponible dans d&#039;autres langues<\/h2>\r\n                                                    <div class=\"text-only-block__content\">\r\n                                    <div class=\"text-only-block__column\">\r\n                                                                                    <div class=\"text-only-block__column-row\">\r\n                                                                            <a href=\"https:\/\/idi.no\/wp-content\/uploads\/2026\/02\/PESA-Cross-cutting_Course-outline_AR.pdf\" class=\"text-only-block__column-row-link\" >\r\n                                            DOWNLOAD IN ARABIC                                        <\/a>\r\n                                                                                                                <div class=\"text-only-block__column-row-description\">\r\n                                            PLAN DE COURS TRANSVERSAL EN ARABE                                        <\/div>\r\n                                                                    <\/div>\r\n                                                            <div class=\"text-only-block__column-row\">\r\n                                                                            <a href=\"https:\/\/idi.no\/wp-content\/uploads\/2026\/02\/PESA-CT-Esquema-del-curso.pdf\" class=\"text-only-block__column-row-link\" >\r\n                                            DOWNLOAD IN SPANISH                                        <\/a>\r\n                                                                                                                <div class=\"text-only-block__column-row-description\">\r\n                                            PLAN DE COURS TRANSVERSAL EN ESPAGNOL                                        <\/div>\r\n                                                                    <\/div>\r\n                                                                        <\/div>\r\n                                    <div class=\"text-only-block__column\">\r\n                                                                                    <div class=\"text-only-block__column-row\">\r\n                                                                            <a href=\"https:\/\/idi.no\/wp-content\/uploads\/2026\/02\/PESA-Financial-Audit_-Course-outline_AR.pdf\" class=\"text-only-block__column-row-link\" >\r\n                                            DOWNLOAD IN ARABIC                                        <\/a>\r\n                                                                                                                <div class=\"text-only-block__column-row-description\">\r\n                                            PLAN DE COURS SUR L&rsquo;AUDIT FINANCIER EN ARABE                                        <\/div>\r\n                                                                    <\/div>\r\n                                                            <div class=\"text-only-block__column-row\">\r\n                                                                            <a href=\"https:\/\/idi.no\/wp-content\/uploads\/2026\/02\/PESA-AF-Esquema-del-curso.pdf\" class=\"text-only-block__column-row-link\" >\r\n                                            DOWNLOAD IN SPANISH                                        <\/a>\r\n                                                                                                                <div class=\"text-only-block__column-row-description\">\r\n                                            PLAN DE COURS SUR L&rsquo;AUDIT FINANCIER EN ESPAGNOL                                        <\/div>\r\n                                                                    <\/div>\r\n                                  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