Overview
Aims
• To acquire fundamental knowledge about the aims and methods in the field of internal audit ;
• To know the main principles, procedures, techniques, instruments used to perform an internal audit mission;
• To formed open-minded epistemic attitude related to the field of internal audit.
Course contents
1. Introduction to internal audit 2. Standardization of internal audit 3. International set of Internal Audit Standards 4. Internal audit and internal control – function of the management’s entity 5. Riscks as a fundamental in performing and internal audit mission
Learning outcomes
• Knowledge and understanding of the fundamental concepts, theories, and methods in the field and specialty area; • Use of fundamental knowledge in order to explain and interpret various types of concepts, situations, processes, projects, etc. associated to the field; • Adequate use of standard assess methods and criteria in order to evaluate the quality, merits and limits of various processes, programs, projects, concepts, theories, and methods, etc.; • Drawing up professional projects using several methods and principles acknowledged in the field.
Assessment
Written exam – 70%; verification during semester – 30%.