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AUI2601 - Internal Auditing: Theory and Principles
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,© 2016 University of South AfricaAll rights reserved
Printed and published by the
University of South Africa
Muckleneuk, Pretoria
AUI2601/MO001/4/2017
70458359
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,Contents
STUDY OVERVIEW (v)
PART A: Nature of internal auditing 1
TOPIC 1: The definition of internal auditing 3
LEARNING UNIT 1: Describing internal auditing 4
LEARNING UNIT 2: Origin and development of internal auditing 14
TOPIC 2: The functional role of internal auditing 29
LEARNING UNIT 3: The functions of management in an
organisaton 30
LEARNING UNIT 4: The functions and role of the internal auditor in an
organisation 35
PART B: Professional matters pertaining to internal auditing 51
TOPIC 3: Professional matters pertaining to internal auditing 53
LEARNING UNIT 5: Introduction to the International Professional
Practices Framework (IPPF) for internal
auditors 54
LEARNING UNIT 6: The Institute of Internal Auditors (IIA) Code of
Ethics 57
LEARNING UNIT 7: International standards for the professional
practice of internal auditing (standards) 60
LEARNING UNIT 8: Core principles for the professional practice of
internal auditing 80
PART C: The qualifications, characteristics, purpose, responsibilities and liabilities of an
internal auditor 85
TOPIC 4: The qualifications and characteristics of an internal auditor 87
LEARNING UNIT 9: The qualifications and skills of an internal
auditor 88
LEARNING UNIT 10: Personal characteristics of an internal auditor 92
TOPIC 5: The purpose, responsibilities and liabilities of an internal auditor 97
LEARNING UNIT 11: The purpose, responsibilities and liabilities of an
internal auditor 98
LEARNING UNIT 12: The internal auditor’s role and responsibilities with
regard to fraud 107
PART D: Conducting an internal audit engagement 113
TOPIC 6: Concepts relating to internal audit 115
LEARNING UNIT 13: Governance, risk management and control 116
TOPIC 7: The internal audit process 131
LEARNING UNIT 14: The internal audit process 132
TOPIC 8: Internal audit procedures and tools 153
LEARNING UNIT 15: Internal audit procedures and tools 154
PART E: The relationship between internal auditing and related functions 165
TOPIC 9: The relationship between internal auditing and related functions 167
AUI2601/MO001/4/2017 (iii)
, CONTENTS
LEARNING UNIT 16: The relationship between internal auditing and
related disciplines 168
Bibliography 184
Weblinks 185
(iv)
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