020114220 INTERNAL AUDITING ( 3 Crd.Hrs )

Pre-Requisites : 020113220

This course introduces students to the primary tools and techniques of internal auditing through presenting the steps of the internal auditing process, preparing the preliminary survey, designing audit programs, preparing working papers, identifying and evaluating audit evidences, writing the elements of the audit report and its results, the foundations of good governance with risk management and auditing as its forefront