Brief Course Description
1. Course Title:
Internal controls and corporate governance
2. Language of Instruction:
Tiếng Việt/Tiếng Anh
3. Course Code:
INT607030
4. Credits:
3
5. Course Objectives:
6. Brief Description of Course Content:
This course based on foundation of internal control course (that was taught at bachelors’ degree) provides more in-depth knowledge of internal controls under COSO Report and the development of COSO Report in specializations such as Banking, IT, risk management, and internal controls over external financial reporting. In addition, this course introducesmechanismsof the corporate governance that serve the purpose of setup, assessment and consultation of internal controls as well as risk management. This course will be basis for the other next courses such as advanced auditing and forensic accounting.