Internal Auditing

The Internal Audit course is designed to provide a comprehensive understanding of the strategic and operational roles of internal audit in supporting an organization’s governance, risk management, and internal controls. This course aims to equip students with the knowledge, skills, and competencies necessary to perform internal audit functions professionally. In the context of modern organizations, internal audit serves not only as a monitoring function but also as a strategic partner to management in enhancing value and operational efficiency. By taking this course, students are expected to understand the concepts of internal audit, design and conduct operational audits, identify risks and red flags to detect fraud, and understand the implications of IT governance and technology risks on internal audit.