Theory and practice of internal auditing II
Associate Professor Gurdarshan S. Gill
6 points (MPracAcc) 4 points (GradDipAcc) 39 hours per semester * First, second summer semester Caulfield, in-house
Objectives On completion of this subject students should have knowledge of: techniques used by internal auditors in conducting reviews of assigned organisational and functional activities.
Synopsis Lectures and seminars on: audit evidence, ednP auditing, statistical sampling and audit reporting and communication.
Assessment Class tests: 30% * Final examination (2 hours): 70%
Prescribed texts
Brink V Z and Witt H Modern Internal auditing appraising operations and controls 4th edn, Ronald Press, 1982
Halper S D and others Handbook of EDP auditing Warren, Gorman and Lamont, 1985
The Institute of Internal Auditors The professional internal auditing standards volume 1988
Sawyer L B and Sumners G Sawyer's internal auditing The Institute of Internal Auditors, 1988