Aim of this course is to give students an introduction to the internal control framework and the basics of internal auditing in organizations (both private and public ornanizations).
Contents
The issues studied are the basic internal control framework (COSO-IC and COSO-ERM), internal auditing objectives, internal auditing planning, internal auditing process, internal auditing methods and reporting.
Teaching methods
Teaching method
Contact
Online
Lectures
Exercises
The course consists of 20 hours of lectures and exercises.
Teaching language
Finnish,
English
Modes of study
After introductory lectures and auditing exercises, each student are given also some home exercises to accomplish and to return to the teacher. Completion of the course requires attending the lectures, completion of the exercises and an exam.
Evaluation
Numeric 1-5.
Recommended year of study
2. year spring
Study materials
Literature: Enterprise Risk Management
Integrated Framework. Executive Summary Framework, September 2004. COSO, 2004. Taylor-Glezen, Auditing. An Assertions
Approach. John Wiley & Sons, New York ,1997 or a newer
edition. Other literature/material delivered during
the lectures.