Exam (elaborations)
AUI2601 - Internal Auditing: Theory and Principles
- Institution
- University Of South Africa (Unisa)
Exam prep and assignement guidance in terms of how to approach questions
[Show more]
Seller
Follow
Content preview
,© 2016 University of South AfricaAll rights reserved
Printed and published by the
University of South Africa
Muckleneuk, Pretoria
AUI2601/MO001/4/2017
70458359
Shutterstock.com images used
Editor and Styler
MNB Style
,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)
The benefits of buying summaries with Stuvia:
Guaranteed quality through customer reviews
Stuvia customers have reviewed more than 700,000 summaries. This how you know that you are buying the best documents.
Quick and easy check-out
You can quickly pay through EFT, credit card or Stuvia-credit for the summaries. There is no membership needed.
Focus on what matters
Your fellow students write the study notes themselves, which is why the documents are always reliable and up-to-date. This ensures you quickly get to the core!
Frequently asked questions
What do I get when I buy this document?
You get a PDF, available immediately after your purchase. The purchased document is accessible anytime, anywhere and indefinitely through your profile.
Satisfaction guarantee: how does it work?
Our satisfaction guarantee ensures that you always find a study document that suits you well. You fill out a form, and our customer service team takes care of the rest.
Who am I buying this summary from?
Stuvia is a marketplace, so you are not buying this document from us, but from seller megangeweld. Stuvia facilitates payment to the seller.
Will I be stuck with a subscription?
No, you only buy this summary for R85,00. You're not tied to anything after your purchase.
Can Stuvia be trusted?
4.6 stars on Google & Trustpilot (+1000 reviews)
50064 documents were sold in the last 30 days
Founded in 2010, the go-to place to buy summaries for 14 years now