Audit

Auditing is the process of reviewing and investigating different aspect of a business, whether financial or nonfinancial. Auditing mainly deals with objective examination and evaluation of the financial statements of an organization to make sure that the records are a fair and accurate representation of the transactions they claim to represent. It can be done internally by employees of the organization, or externally by an outside firm. Internal auditors are employed by the company or organization and they provide information to the board, managers, and other stakeholders on the accuracy of their books and the efficacy of their internal systems. An external audit is an independent examination of the financial statements prepared by the organisation. The main responsibility of external audit is to perform the annual statutory audit of the financial accounts, providing an opinion on whether they are a true and fair reflection of the company’s financial position.

Qualified auditorsare mainly employed in the profession itself. Somejoin civil service or academic field.Auditors can also work for commercial undertakings, industries, municipalities, banks, mines, insurance companies and so forth. Bachelor's degree is the minimum educational requirement to become an auditor at some companies; other employers may prefer a master's degree, such as the Master of Business Administration or Master of Science in Accounting. Generally Auditing degree is done with a combination of accounting and the duration is of three years.

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First year modules


First years subjects may include Accounting Information Systems in a Computer Environment, Legal Aspects in Accountancy, Perspectives on Accountancy, Commercial Law, Introductory Financial Mathematics, Economics, Financial Accounting Principles, Concepts and Procedures, Financial Accounting Reporting, Business Management , Business Management


Second year modules


Second Year modules comprise of Practical Accounting Data Processing, Corporate Governance in Accountancy, Internal Auditing: Theory and Principles, Financial Accounting for Companies, Selected Accounting Standards and Simple Group Structures, Principles of Management Accounting, Principles of Strategy, Risk &Financial Management Techniques, General Management, Contemporary Management Issues, Principles of Taxation.


Third year modules


Third year modules may include The Internal Audit Process: Planning the Engagement, The Internal Audit Process: Test of Controls, The Internal Audit Process: Specific Engagements and Reporting , Managing the Internal Audit Activity, Application of Management Accounting Techniques, Strategic Planning, Taxation of Business Activities.


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