Topic Outline WEEKTOPICSChapter1Introduction to internal auditing12The international professional practices framework: authoritative guidance for the internal audit profession23Managing the internal audit functionCh9 in 4thedition IIA text and Ch6 in Performance Auditing text4Audit evidence and working papers10&115Oct3 Quiz1Risk management46Business processes and risksCh5 in 4thedition IIA text and Ch12 in Performance Auditing text7 Oct17Governance, and Internal controlMIDTERM (Chapters 1 to 6 and 9 to 10))3 and 68Governance, and Internal control3 and 69Risk of fraud and illegal acts810Information technology risks and controls711Introduction to the engagement process1212Conducting the assurance engagementCh13 in 4thedition IIA text andCh5 in Performance Auditing text13Communicating assurance engagement outcomes and performing follow-up proceduresCh14 in 4thedition IIA text andCh15 in Performance Auditing text14The consulting engagement1515FINAL EXAMINATION WEEKThis schedule is subject to change. Refer to professor’s addendum.Mode of Instruction Classroom lectures, group discussions, case studies, and group work. A combination of teaching methods will be utilized which may include lectures, case studies, discussions, group and individual work. Prescribed Texts Title: Internal Auditing: Assurance & Advisory ServicesEdition: 4thAuthor: Reding, Sobel, Anderson, Head, Ramamoorti, Salamasick, RiddlePublisher: The Institute of Internal Auditors Research Foundation.
andTITLE: Performance Auditing: Measuring Inputs, Outputs and OutcomesEDITION: 3rd editionAUTHOR: Raaum, Morgan, WaringBundle: 9781634540445updated 10/31/2018Reference Material None Required Supplies None Promotion Policy Grading PolicyA+90% to 100%A80% to 89%B+75% to 79%B70% to 74%C+65% to 69%C60% to 64%D+55% to 59%D50% to 54%F0% to 49% (Not a Pass)OREXCExcellentSATSatisfactoryUNSAT UnsatisfactoryFor further information, see a copy of the Academic Policy, available online () or at Seneca's Registrar's Offices.