ADE613 - ASAS AUDIT DALAMAN
(INTERNAL AUDIT BASICS)
[ 3 Unit ]
*** Sumber data : SMUP
📖 Sinopsis Kursus / Course Synopsis ▼
Kursus ini akan membantu pelajar untuk memahami dan mengaplikasi konsep-konsep asas dan proses audit dalaman termasuk pelan audit dalaman. Di samping itu, ia juga membincangkan kepentingan pengetahuan audit dalaman bagi memastikan tadbir urus korporat yang baik dan pengurusan risiko. Pelajar juga akan didedahkan kepada isu-isu berkaitan etika.
This course will help students to understand and apply the basic concepts and internal audit processes including internal audit plan. In addition, it also discusses the importance of internal auditing knowledge to ensure good corporate governance and risk management. Students also will be exposed to relevant ethical issues.
*** Sumber data : SPBPK
📋 Hasil Pembelajaran Kursus / Course Learning Outcomes (HPK / CLO) ▼
| HPK / CLO | Penerangan HPK / CLO Description | Kaedah Pengajaran / Teaching Method | Pemetaan / Mapping: PLO USM |
Pemetaan / Mapping: LT |
|---|---|---|---|---|
| CLO1 | Distinguish between assurance services provided by internal auditors and those provided by external auditors | Kuliah dan lain F2F | PLO1 | C4 |
| CLO2 | Design solution for the business issue based on internal audit function in terms of governance, risk management and control. | Kuliah dan lain F2F | PLO2 | C6 |
| CLO3 | Interpret the Code of Ethics of the Internal Auditor’s Attribute Standards in an internal auditing environment, continuing professional development and appraise an ethical dilemma | Kuliah dan lain F2F | PLO11 | A5 |
| CLO4 | Propose the relevant techniques and approach to conduct the internal audit. | Kuliah dan lain F2F | PLO7 | C6 |
*** Sumber data : SPBPK
📊 Penilaian / Assessment ▼
| Komponen Penilaian / Assessment Component | Peratusan / Percentage |
|---|---|
| Kerja Kursus / Course Work | 60% |
| Peperiksaan Akhir (PA) / Exam Work | 40% |
*** Sumber data : SMUP