Brief Course Description
1. Course Title:
Public Sector Internal Auditing and Control
2. Language of Instruction:
Vietnamese
3. Course Code:
PUB607027
4. Credits:
3
5. Course Objectives:
The course "Public Sector Internal Auditing and Control" helps learners to identify, analyze and evaluate the internal control system in current public units, thereby being able to implement control and audit work according to the requirements of the unit's leadership.
6. Brief Description of Course Content:
This module will help students understand the role, characteristics, and significance of internal control systems in public entities, enabling them to propose control methods and risk management strategies within these entities. Following this, students will understand the role, functions, and responsibilities of the internal audit department, the position of an internal auditor in a public entity, and how to establish an internal audit department. Furthermore, students will understand the meaning and content of professional ethical guidelines when implementing this control work. This course is considered interdisciplinary, bridging accounting, auditing, and public administration in the field of finance and budget, as well as ensuring a safe, transparent, and orderly state budget, contributing to overall economic growth (SDG 8).