5.00 credits
30.0 h
Q1
Teacher(s)
Antoons Charlotte;
Language
English
Main themes
- Risk Management
- Internal Control
- Internal Auditing
Learning outcomes
At the end of this learning unit, the student is able to : | |
1 | Having regard to the LO of the programme, this activity contributes to the development and acquisition of the following LO:
|
Content
- Internal Auditing
- What is internal auditing, why we need it?
- Internal audit positioning, complementarity with risk management and other control functions
- Main types of audit and evolution
- Required competencies/skills for internal auditors
- IIA International Professional Practices Framework
- Key steps in an audit process: planning, fieldwork, reporting & follow-up
- Risk Management
- Why we all need risk management?
- Risk management frameworks
- The risk process
- Attitudes, behaviours and risk culture
- Corporate governance requirements related to risk oversight
- What can we learn from academic research?
Teaching methods
- Theory classes
- Case study
- Readings
- Group discussions
- Guest speaker (as far as possible)
- Exercises
Evaluation methods
- Internal auditing : 50%
- Continuous evaluation (case study, group assignments): 50%
- Evaluation week: Final exam 50%
- Risk management: 50%
- Continuous evaluation (case study, group assignments): 50%
- Evaluation week: Final exam 50%
Bibliography
- Slides, articles and case studies posted on Moodle
- No specific textbook is required
Faculty or entity
CLSM