Course Delivery
Module Outlines
The Graduate Certificate in Internal Auditing (GradCertIA) consists of four (4) compulsory modules (subjects) worth 6 credit points each (a total of 24 credit points for the award of Graduate Certificate). The first three (3) modules are technical/skills based while the final (capstone) module focuses primarily on practical application of previous learning in the course in workplace contexts, as well as professional interpersonal and management skills.
This module equips students with the technical skills and knowledge to undertake a risk-based internal audit according to internationally accepted professional standards. The International Professional Practices Framework and the incorporated Code of Ethics are used to guide students as they evaluate their current practice and improve the quality of their audit work.
This module covers:
- The International Professional Practices Framework (IPPF)
- Governance, risk management and control
- Planning and performing the engagement
- Communicating results and monitoring progress
- Quality and control
- Managing internal audit activity engagements
This module develops knowledge and understanding of legal, regulatory and economic environments in which Australian organisations operate and make decisions. The risk of fraud and ethical issues is also covered.
The legal, regulatory and trading (economic) environment is complex and can include traversing trade legislation and regulations, labour laws, copyright, privacy and cyber laws, civil and penal laws, taxation schemes, contract law as well as the nature and laws of legal evidence.
This module covers:
- Ethics, ethical organisations and evaluating ethics
- Legal and Regulatory Environment, including governance, the mandate for Internal Audit’s role, compliance mapping and assurance mapping
- Fraud risk, prevention and investigation
- Economic Environment, including the role of Government, macroeconomic issues and implications for Internal Audit
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 will examine Information and Communications Technology (ICT) within organisations. It will consider 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
Professional in Practice is the capstone module of the Graduate Certificate in Internal Auditing. As such, it aims to provide opportunities for students to demonstrate the application of knowledge and skills to make high level, independent judgements in planning, conducting and evaluating an internal audit in accordance with the IPPF.
Drawing on the three previous modules, this module will focus on the non-technical skills that will enable students to lead and effect change, and to communicate and influence all levels of the organisation. Students have the opportunity to consolidate their knowledge and hone their problem-solving skills, preparing them to deliver high-quality internal audit services and manage a value-adding internal audit program.
This module covers:
- Influence and communication
- Leadership and teamwork
- Conflict resolution and negotiation
- Change management
- Culture and risk management
- Digital governance
- Capstone case studies
Each of the four modules that will make up the course will be conducted over a single semester.
Each module will be conducted over a 14 week semester with the expectation that candidates will spend 144 hours in total over the semester engaged in private study, participating in interactive learning opportunities and completing assessment requirements. Each semester will consist of a 12 week teaching period plus a 2 week period (Weeks 13 and 14) set aside for candidates to complete their major assessment task.
Learning Outcomes
Course Delivery
Each module is delivered online and candidate learning is supported by:
- Comprehensive learning materials including a Module Outline, a schedule of weekly reading and activities, and detailed ‘Units’ which provide content, learning activities and assistance in navigating through the prescribed reading for the module. The Units will make specific reference to the course textbook (where applicable) and the International Professional Practices Framework (IPPF) as well as providing links to a range of online resources to support candidate learning. Course materials are developed by experienced professionals and will form a valuable resource for ongoing reference in practice
- a web-based Learning Management System- Moodle- used to facilitate class discussion, publish announcements, provide supplementary resources and a range of tools to enhance candidate interaction with peers and tutors
Each candidate will be allocated to a class, led by a tutor to optimise learning, networking and peer support opportunities.
Calendar, Semester 1, 2023
(Dates apply to all four modules)
3 February | Module Enrolment Closes |
27 February | Semester 1 Starts – Week 1 Orientation |
3 – 10 April | Semester Break (Includes Easter Public Holidays) |
26 May | Module Finishes (discussion forum closes) |
11 June | Major Assignment Due |
18 June | Last day for Special Consideration requests |
2 July | Last day for Special Consideration submission (if granted) |
7 July | Results Release (progressively) |
21 July | Special Consideration Results Released |
24 July | Semester 1, 2023 Conferral |
Dates subject to change, if required
Calendar, Semester 1, 2024
(Dates apply to all four modules)
11 February | Module Enrolment Closes |
26 February | Semester 1 Starts – Week 1 Orientation |
29 March – 7 April | Semester Break (Includes Easter Public Holidays) |
24 May | Module Finishes (discussion forum closes) |
9 June | Major Assignment Due |
16 June | Last day for Special Consideration requests |
30 June | Last day for Special Consideration submission (if granted) |
5 July | Results Release (progressively) |
19 July | Special Consideration Results Released |
22 July | Semester 1, 2023 Conferral |
Dates subject to change, if required
Calendar, Semester 2, 2023
(Dates apply to all four modules)
16 July – Extended to 23 July | Module Enrolment Closes |
31 July | Semester 2 Starts – Week 1 Orientation |
25 September – 1 October | Semester Break |
27 October | Semester Finishes |
12 November | Major Assignment Due |
19 November | Last day for Special Consideration requests |
3 December | Last day for Special Consideration assignment submission (if granted) |
8 December | Results Release (progressively) |
25 January 2024 | Special Consideration Results Released |
29 January 2024 | Semester 2, 2023 Conferral date for graduating students |
Dates subject to change, if required
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