This course develops an understanding and
appreciation of the philosophy of the auditing process and the role of internal
and external auditing in an organization. The concepts of risk and control,
evidence and documentation are considered. The operational approach of the
internal auditor is contrasted with the attestation focus of the external
auditor.
The objectives of the course are to:
i. Justify the need for the nature and scope of auditing
ii. Explain and be able to apply and use the basic principles and procedures of auditing.
iii. Demonstrate the knowledge of risks that exist in both the business and auditing environment and a problem-solving methodology for assessing risks.
- Teacher: Sam Kilimvi Aitaa