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Certificate in Internal Auditing

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Introduction

According to the Institute of Internal Auditors (IIA), Internal Auditing is defined as an independent, objective assurance and consulting activity designed to add value and improve an organization’s operations.  It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes. As such, Internal Audit provides a number of important services to an entity’s management. These include detecting and preventing fraud, testing internal control, and monitoring compliance with an entity’s policy and procedures and government regulation.  It is a competent and knowledgeable audit function that is relied on to conduct this basic comparison of audit evidence to audit criteria and to determine whether or not convergence of the two exists.

Who is this programme for?

This programme is specifically designed to appeal to the following persons:

  • Those who have been introduced to internal auditing through work, formal or informal studies and would like to pursue internal auditing as a career.
  • Junior or aspiring auditors who wish to acquire a deeper understanding of the internal audit function in the exercise of their mandates.
  • Career internal auditors who are desirous of becoming further recognised through certification and or for the pursuit of continued professional development.

Programme Structure

The programme consists of four courses. These may be taken together for the completion of the Certificate or participants may be permitted to complete any course for the award of the Continuing Education Units (CEUs).

  • Internal Audit Standards & Concepts
  • Governance, Risk, Compliance & Controls I
  • Governance, Risk, Compliance & Controls II
  • The Practice of Internal Auditing: Tools & Techniques

When will the programme start?

Contact your nearest Open Campus Country Site on the start date for the programme.

Entry Requirements

Mature applicants should be over age 21 based on having demonstrated academic potential, having gained academically relevant knowledge and workplace experience. Applicants will be required to present, where appropriate:

  • Full details of their career; a document outlining knowledge development and employment record, official academic transcripts, certificate, documents and references. Applicants may be required to submit to test and/or interviews.
  • Participants should also possess excellent communication and problem solving skills. They should be analytical, adaptable and committed to continuous learning.

Assessment Structure

A model of continuous in-course assessment is proposed for all courses to be offered in this programme. Students will be assessed at different intervals over the duration of each course as an alternative to mid-semesters and final examinations. Continuous assessment is learner-focused and reduces anxiety with respect to the finality of testing. Students are provided with more than one opportunity to develop mastery and as a result, develop their own pace as they progress through each course. This assessment method, therefore, enhances learning since students will be able to remediate weaknesses before each course ends.

Course of Study
Core 
ACCT040
The Practice of Internal Auditing: Tools & Techniques
ACCT039
Governance, Risk, Compliance & Controls II
ACCT030
Governance, Risk, Compliance & Controls I
ACCT029
Internal Audit Standards & Concepts