Internal AuditingLaajuus (3 cr)

Objective

The students have an overview of internal control and internal auditing as an operation, as well as of auditing as a profession. They are familiar with the differences between internal control and internal auditing. They master the basics of control and auditing.

Content

The differences of internal control and auditing; the differences between the duties of controller, internal auditor, and accountant. The assessment process (planning, field phase, reporting, monitoring of development procedures) as a whole, dangers to data security during the entire life cycle of information.

Qualifications

Book-keeping, payroll and understanding of financial statements.

Assessment criteria, satisfactory (1)

100-90 %: 5 (A Excellent): The student has a proper overview of internal control and internal auditing as an operation, as well as of auditing as a profession. He can point out the differences between internal control and internal auditing and he masters the basics of control and auditing.
89-80%: 4 (B Very good)
79-70%: 3 (C Good)
69-60%: 2 (D Satisfactory)
59-50%: 1 (E Sufficient)