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Internal Control and Audit

Module code: ACFI 5031

Module description

This module aims to develop the knowledge and understanding of the role of internal control and audit within a corporate governance framework. It is aimed to, within an international environment, develop an understanding and critical evaluation of:

  • Internal control risks and organisational responses within a corporate governance framework
  • Internal audit processes and their application within the context of financial reporting frameworks
  • The significance of internal control and audit in fraud prevention and detection
  • The rationale for this module is to expose students to the crucial role internal control mechanisms and the internal audit function play in organisations' efficiency and effectiveness. Recent cases of corporate failures and scandals, especially in the US and the UK, have heightened public interest in how organisations are being governed and how management tackles business risks.

Contact hours per student per year

  • Lectures: 2 hours
  • Tutorials: 1 hour

Assessments

  • Written individual piece of work: 100%

Additional costs: No extra costs other than the purchase of books

 
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