Area: | School of Accounting |
Credits: | 25.0 |
Contact Hours: | 4.0 |
Laboratory: | 1 x 1 Hours Weekly |
Seminar: | 1 x 3 Hours Weekly |
Prerequisite(s): | 10804 (v.4) Accounting (Systems) 204 or any previous version
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Syllabus: | Role and standards of internal auditing. Operational auditing and internal control. A conceptual model for internal auditing. Risk management, quality assurance and the role of the internal auditor. |
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Unit Outcomes: | On successful completion of this unit students will have an understanding of the role of the internal auditor in risk management and quality assurance, developed audit standards for practical applications and internal audit procedures in a comprehensive program. |
Texts and references listed below are for your information only and current as of September 30, 2003. Some units taught offshore are modified at selected locations. Please check with the unit coordinator for up-to-date information and approved offshore variations to unit information before finalising study and textbook purchases. |
Unit References: | Thompson, C. (2002). The reporting challenge. (Vol 59. No 6). (p68). The Internal Auditor. Lindow, P.E. and Race, J.D. (2002). Beyond Traditional Audit Ttechniques: Journal of Accountancy. (Vol 194. No 1). (p70). Anonymous. (2002). Professional guidance:Recommendations for Improving Corporate Governance. (Vol 59. No 3). (p66). The Internal Auditor. |
Unit Texts: | No prescribed texts. |
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Unit Assessment Breakdown: | Assignment 30%. Laboratory Assignment 20%. Final Examination 50%. This is by grade/mark assessment. |
Field of Education: | 80100 Accounting (Narrow Grouping) | HECS Band (if applicable): | 2 |
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Extent to which this unit or thesis utilises online information: | Informational | Result Type: | Grade/Mark |
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AvailabilityAvailability Information has not been provided by the respective School or Area. Prospective students should contact the School or Area listed above for further information.
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