Internal Audit Course unit title Internal Audit Course unit code AKA304 Type of course unit (compulsory, optional) Compulsory Level of course unit (according to EQF: first cycle Bachelor, second cycle Master) Second Cycle Bachelor Year of study when the course unit is delivered (if applicable) 2021–2022 Semester/trimester when the course unit is delivered 4th semester Number of ECTS credits allocated 4.8 credits Name of lecturer(s) Hendarjatno, Drs. M.Si.,Ak. Ardianto, Dr., S.E., M.Si., Ak. Widi Hidayat, Prof. Dr., S.E., M.Si., Ak., CMA. Yustrida Bernawati., Dr., S.E., M.Si., Ak Hartono, Drs., M.M., Ak., CMA. Soegeng Soetedjo, Prof., Dr., S.E., Ak. Iswajuni, Dra., M.Si., Ak. Learning outcomes of the course unit Students are able to explain the concept of internal audit in organizations and understand the internal audit professional standards. Students are able to explain the concepts of internal control and risk management and evaluate the organization's internal control. Students are able to explain the process of planning and implementing internal audits in organizations. Students are able to explain the management and organization of the internal audit function in the organization. Students are able to understand the role of internal audit in the organization's code of ethics program and whistleblower program. Students are able to understand the role of internal audit in detecting and preventing fraud in organizations. Students are able to understand the role of internal audit as a company consultant. Mode of delivery (face-to-face, distance learning) Face-To-Face Prerequisites and co-requisites (if applicable) Accounting Information System Course content Significance of Internal Auditing in Enterprises Today and An Internal Audit Common Body of Knowledge The COSO Internal Control Framework and the 17 COSO Internal Control Principles COBIT and Other ISACA Guidance Enterprise Risk Management: COSO ERM Performing Effective Internal Audits Testing, Assessing, and Evaluating Audit Evidence Control Self-Assessments and Internal Audit Benchmarking Areas to Audit: Establishing an Audit Universe and Audit Programs Managing the Internal Audit Universe and Key Competencies Documenting Audit Results through Process Modeling and Workpapers Reporting Internal Audit Results Board Audit Committee Communications Ethics and Whistleblower Programs Fraud Detection and Prevention Professional Certifications and the Modern Internal Auditor as an Enterprise Consultant Recommended or required reading and other learning resources/tools Moeller, R. 2016. Brink’s Modern Internal Auditing, 8th Ed. Wiley & Sons, Inc. (Required) Standar Profesi Audit Internal, 2004. Konsorsium Organisasi Profesi Auditor Internal. (Recommended) Moeller, R. 2004.Sarbanes-Oxley and the New Internal Auditing Rules. Wiley & Sons, Inc. (Recommended) Planned learning activities and teaching methods Lectures Group work Individual assignments Language of instruction Bilingual, Bahasa Indonesia and English Assessment methods and criteria Assignments