Internal auditing 211

Module code IOK 211
Qualification Undergraduate
Faculty Faculty of Economic and Management Sciences
Module content

Introduction to the audit environment. Nature, objectives, history and development of internal auditing. The internal auditing profession and the role of the Institute of Internal Auditors (IIA). Ethical code and standards of internal auditors (IPPF). An organisation’s internal control environment and internal control systems. Introduction to Information Technology (IT). General controls and application controls frameworks. The internal audit process and tools and techniques used during the audit Introduction to sampling.

Module credits 16.00
Service modules Faculty of Engineering, Built Environment and Information Technology
Prerequisites FRK 111 and FRK 121
Contact time 3 lectures per week
Language of tuition Separate classes for Afrikaans and English
Department Auditing
Period of presentation Semester 1

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