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.
Faculty of Engineering, Built Environment and Information Technology
FRK 111 and FRK 121
3 lectures per week
Language of tuition
Module is presented in English
Period of presentation
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