Theory and practice of internal auditing I
Not offered in 1997
Mr 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 the standards for the professional practice of internal auditing; the purpose and content of the certified internal auditor code of ethics; nature and types of fraud and the responsibilities of the internal auditor for fraud prevention and detection; how to administer and manage an internal audit assignment and department; the format of internal audit reports and communications.
Synopsis Topics include lectures and seminars on nature and scope of internal auditing; internal auditing standards, professional ethics, fraud prevention and detection, administration of the internal auditing assignment and the internal audit department; internal auditor relationships with auditee; corporate governance; and external auditors.
Assessment Class tests 30%
* Examination (2 hours): 70%
Prescribed texts
Brink V Z and Witt H Modern internal auditing: Appraising operations and controls 4th edn, Ronald Press, 1982
Sawyer L B and Sumners G Sawyer's internal auditing Institute of Internal Auditors, 1988
The professional internal auditing standards volume Institute of Internal Auditors, 1988
| Published by Monash University, Clayton, Victoria
3168 Copyright © Monash University 1996 - All Rights Reserved - Caution Authorised by the Academic Registrar December 1996 |