Brief Course Description
1. Course Title:
(EN) Performance auditing
2. Language of Instruction:
Tiếng Anh
3. Course Code:
ACC507217
4. Credits:
3
5. Course Objectives:
By the end of the course, students will be equipped with in-depth knowledge and practical skills in the field of performance auditing. Students will understand and apply the performance audit process, including planning, methods for collecting and analyzing evidence, addressing findings from the performance audit, preparing performance audit reports, and conducting post-audit follow-up.
6. Brief Description of Course Content:
The course provides fundamental knowledge and systematic of performance audits such as definitions of performance audit, assessment whether the entity is achieving economy, efficiency and effectiveness in the employment of available resources. It also provides understanding of performance audit process such as planning, methods of gathering and analyzing evidence, handling findings in performance audits, preparing performance audit reports and follow-up after auditing. In addition to providing knowledge of performance auditing in the public sector performed by the government auditors, this course also equips knowledge performance auditing in the businesses performed by internal auditors.