Covering key knowledge areas of the internal auditor competency framework, this module builds students’ knowledge and understanding of the systems and processes used to manage an effective business. The principles of the key financial statements and how they relate to each other are covered. Numbers
tell a story and internal audit uses trend and ratio analysis as a starting point for investigation. The module examines Information and Communications Technology (ICT) within organisations. It considers the role of ICT and associated governance, risk management, control and audit processes.
This module covers:
> Financial reporting and management accounting
> Analysis and interpretation of financial statements
> ICT Governance, ICT organisations and the role of
the internal auditor
> Auditing ICT projects
> ICT Risks and the ICT Audit process
> ICT General Controls and Application Controls
> Cyber Security
> Data Analytics
> Business continuity management