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APPENDIX - Details of Elective Courses

COURSE TITLE Internal Auditing: Governance, Risk and Control

COURSE CODE CQC7008

At the end of this course, students should be able to:
1. Determine the basic theories, concepts and processes of internal
auditing.
LEARNING 2. Examine the Institute of Internal Auditor’s Attribute Standards.
OUTCOMES 3. Describe the internal audit function’s role in organisational
governance.
4. Arrange the appropriate internal audit planning process that address
the relevant issues in governance, risk and control.

This course enables students to understand and apply basic concepts
and processes of internal auditing. It discusses the importance of internal
SYNOPSIS auditing knowledge in ensuring good corporate governance and risk
management. Students will also be exposed to relevant ethical issues.

COURSE TITLE Internal Audit and Business Management
COURSE CODE CQC7045
At the end of the course, students are able to:
1. Determine relevant aspects of organisational behaviour in the
performance of the internal audit role.
2. Examine global analytical techniques, assess industry environments to
LEARNING
OUTCOMES make strategic decisions in the context of an internal audit function.
3. Appraise management skills in managing an internal audit function.
4. Integrate accounting and finance information of the organisation
5. Solve issues related to application of information technology in the
internal audit environment
The course aims to provide exposure to global analytical techniques,
industry environments and strategic decision making and enhance
SYNOPSIS understanding of key aspects of global business environment as well as
inculcate the required management and negotiation skills in the
performance of the internal audit function.

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