Advanced Auditing I Course of BAcc at University of Malaya

Faculty of Business and Accountancy University of Malaya

and Auditing
Programme of Study : Bachelor of Accounting
Course Code : CAEA3228
Course Title : Internal Auditing
Credit Hours : 3
Course Pre-requisite(s) /
Minimum Requirement(s) : Pass CAEA2218 Auditing Principles
Learning Outcomes : At At the end of this course, students should be able to:
1. Explain the roles of internal audit function in ensuring good corporate
governance.
2. Describe the basic theories, concepts and processes of internal
auditing.
3. Apply the basic knowledge in prescribing the internal audit procedures.
4. Analyze different types of audit performed by the internal auditors.
5. Evaluate the importance of ethics in internal audit.
Synopsis of Course Contents : This course discusses the basic theories, concepts, processes and
applications of internal auditing. It emphasises the role of internal audit
function in ensuring good corporate governance. Students will also be
exposed to relevant ethical issues.
Assessment : Continuous Assessment: 40%
Final Examination : 60%

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