Aspects of Internal Control of Importance to An Auditor AUE301P Baccalaureus

Aspects of internal control of importance to an

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Aspects of Internal Control of Importance to An Auditor - AUE301P Baccalaureus technologiae degree, Bachelor degree Semester module NQF level: 6 Credits: 12 Module presented in English and Afrikaans Pre-requisite: AUE201L & AUE202M & (ACN201Q or FAC2M1V) & (ACN202R or FNA3M23) or AUE2601 & AUE2602 & FAC2601 & FAC2602 Co-requisite: Purpose: To enable students to gain insight into the principles of corporate governance; internal control; internal control structures ' EDP general controls: organizational controls, system development controls, hardware controls, software controls, security controls; internal control structures ' EDP application controls: input controls, processing controls, output controls; the auditor's approach to internal control systems: obtaining an understanding of systems, designing of systems, evaluation of systems. Legal Aspects Concerning Audit Practice - AUE302Q Bachelor degree Semester module NQF level: 6 Credits: 12 Module presented in English and Afrikaans Pre-requisite: AUE201L & AUE202M & (ACN201Q or FAC2M1V) & (ACN202R or FNA3M23) or AUE2601 & AUE2602 & FAC2601 & FAC2602 Co-requisite: Purpose: To enable students to gain insight into the common law and other aspects of importance to the public accountant and auditor; the Auditing Profession Act; aspects of the Companies Act of importance to the public accountant and auditor, aspects of the Close Corporations Act of importance to the public accountant and auditor; code of professional conduct; and rules regarding improper conduct. Advanced Theory of Auditing and The Performing of The Audit Process - AUE303R Bachelor degree Semester module NQF level: 6 Credits: 12 Module presented in English and Afrikaans Pre-requisite: AUE201L & AUE202M & (ACN201Q or FAC2M1V) & (ACN202R or FNA3M23) or AUE2601 & AUE2602 & FAC2601 & FAC2602 Co-requisite: Purpose: To enable students to gain insight into advanced theory of Auditing; performing the audit process ' planning; performing the audit process ' field work on business cycles; completing an audit and reporting. Computer Auditing and The Use of The Computer In Performing The Audit Process - AUE304S Baccalaureus technologiae degree, Bachelor degree Semester module NQF level: 6 Credits: 12 Module presented in English and Afrikaans Pre-requisite: AUE201L & AUE202M & (ACN201Q or FAC2M1V) & (ACN202R or FNA3M23) or AUE2601 & AUE2602 & FAC2601 & FAC2602 Co-requisite: Purpose: To enable students to gain insight into theoretical aspects of computer auditing: audit of computer programmes, audit of computer files and databases, audit of computer processing; the audit of specific computer applications; the use of the computer in the audit process: sampling, analytical review, other computer-assisted techniques.
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53 Audit Planning and Tests of Controls - AUE3701 Bachelor degree Semester module NQF level: 7 Credits: 12 Module presented in English and Afrikaans Module presented online Pre-requisite: AUE2601 & AUE2602 Co-requisite: Purpose: This module is intended for trainee auditors or related fields for example people who are interested in qualifying as registered accountants and auditors to develop the necessary competencies. The purpose of this module is to provide learners with knowledge and skills in audit planning and the performance of tests of
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