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ACCT 551 Principles of Internal Auditing

This ACCT 551 Principles of Internal Auditing course module offers students with the knowledge, both theory and practice, of how internal audits in organizations are completed.

Beneath this course, students will understand how an internal auditor assists the Board of Directors, Audit Committee and Management of an organization by adding value and enhancing on the organization's outcomes and operations. They will be trained that an internal auditor does this by reviewing and recommending methodologies for better governance and accountability. This comprises offering assurance that policies and methods are in place to make sure the organization's objectives are accomplished, risk are managed, controls are obeyed, and resources are employed competently and economically.

In particular, students will:

1. Understand what internal auditing is, its significant role in governance, risk management and internal controls in the organization.

2. Be familiar with the advised and broadly-used standards in internal auditing.

3. Set up plans for internal audits such as planning the assignment, performing audit procedures completion, reporting, and audit findings.

4. Comprehend how to do operational audits.

5. Be in a better position to look out for red flags for frauds and other mistreatments.

6. Understand the problems, issues challenges in the internal auditing.

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