Brief Course Description
1. Course Title:
Public Sector Internal Audit
2. Language of Instruction:
Tiếng Việt
3. Course Code:
ACC507119
4. Credits:
3
5. Course Objectives:
The course of Public Sector Internal Audit introduces students to the basic regulations and general guidelines of the professional associations in the world on internal audit activities, functions, roles, meanings, and classification of components of the internal audit process; emphasizing the audit work for units in the public sector; thereby helping students to explain the basic principles and requirements of internal audit; analyze and present the specific features in public units that affect internal audit work; thereby comparing the differences and similarities with corporate internal audit or other types.
6. Brief Description of Course Content:
This course helps students achieve the most basic knowledge of controls and the content of fundamental and advanced internal control systems which are based on knowledge of controls in the private sector as well as public sector guidelines. In addition, the course also provides information related to the formation and development of internal control theories and practices, components in the internal control structure and some specific control issues in each public organization.