PRI3202 PRINCIPLES OF AUDITING   (MASAKA Aug 2024)

Brief course description

This course explores the nature and scope of auditing, the differences between internal and external auditors, the professional requirements of internal and external auditors, and the duties and functions of internal auditors. It also explores the basic principles of auditing.

Learning outcomes:

By the end of the course, students should be able to:

1.     Articulate the importance of internal auditing in creating value for an organization;

2.     Apply the tools and techniques of internal auditing in the context of internal administration and organisation of an enterprise; and

3.     Advise management on the effectiveness of the internal controls and accounting systems.