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Internal auditing 200


 
Module code IAU 200
Qualification Undergraduate
Faculty Faculty of Economic and Management Sciences
Module content

Introduction to the business environment. An organisation’s internal control environment and internal control systems. The internal auditing profession and the role of the Institute of Internal Auditors (IIA). Code of Ethics and standards of internal auditors (IPPF). The internal audit process, tools and techniques used during the audit. The identification of weaknesses, risks and controls. Planning and performing limited scope assurance engagements for the revenue and procurement business processes. Relationship between internal auditing and other related stakeholders in business. Introduction to corporate governance. 
Module credits 32.00
NQF Level 06
Prerequisites FRK 111 and FRK 121 or FRK 101
Contact time 3 lectures per week
Language of tuition Module is presented in English
Department Auditing
Period of presentation Year
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