Brief Course Description
1. Course Title:
(EN) Internal auditing
2. Language of Instruction:
Tiếng Anh
3. Course Code:
ACC507218
4. Credits:
3
5. Course Objectives:
By the end of this course, students will have acquired fundamental and systematic knowledge of the internal audit function, including its role, structure, methods, and the process of conducting an internal audit engagement in organisations such as enterprises and banks. They will be able to design and apply relevant audit procedures to evaluate corporate governance and risk management processes within an organisation.
6. Brief Description of Course Content:
Internal Auditing Course provides students with the fundamental and systematic knowledge of internal audit function such as: role of IA, the layout of it, method and process of an IA engagement. Morever, students will gain an appreciation of how the mechanism of governance and risk management in an organization can affect the IA function. Through the course, students have opportunities to pratice analytical skills, risk assessment and development of internal audit plan for key functions such as: sales, purchases, human resourse, finance - accounting, logistics, marketing and production.