Internal Audit Course Syllabus: Sample 4

This course covers internal audit from a broad perspective that includes information technology, business processes and accounting systems.

Student Learning Objectives/Outcomes:

• Be able to discuss internal audit standards, guidelines and emerging issues, such as the new COSO model, Sarbanes-Oxley and the new IPPF internal auditing standards.
• Learn how to be proficient in the use of TeamMate, an automated audit workpaper system.
• Be able to understand risks, controls and the development of an audit program; the execution of fieldwork; and final audit report preparation and presentation.
• Be able to distinguish between various industries' differences in major processes, risk, and operational data evaluation.
• Be able to discuss the importance of business processes in the internal audit process and the variances of audit groups based on industry and other environmental factors.
• Be able to pass Parts 1 and 2 of the Certified Internal Auditor (CIA) exam.
• Be able to work with internal audit groups in a team setting.
• Network with internal auditors in the local area and internationally.
• Learn the concepts of efficient and effectively controlled environments. Also, be able to explain why these controls may not be necessary.
• Develop the skills necessary to be able to perform an internal audit and prepare an internal audit report.
• Be able to describe some of the common features of audit software and identify where to integrate software into audit practice.