Introduction to the business environment. An organisation’s internal control environment and internal control systems. General and application information technology controls. The identification of weaknesses, risks and controls for the revenue, procurement, human resources and payroll, inventory and bank and cash business cycles. Corporate governance. Relationship between internal auditing and other related disciplines and individuals. Introduction to the audit environment. The internal auditing profession and the role of the Institute of Internal Auditors (IIA). Ethical code and standards of internal auditors (IPPF). The internal audit process and tools and techniques used during the audit.
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