Internal Auditing in Higher Institutions

Upon successful completion the student is expected to:

• Define the nature and importance of auditing
• Comprehend the institutional framework concerning the audit profession both internationally and in Nigeria.
• Distinguish the various audit services and related practices

COURSE OUTLINE

• Introduction to auditing
• History of auditing
• Code of ethics
• The audit profession
• Internal audit
• Audit acceptance
• Audit planning
• Audit sampling
• Audit standards
• Audit documentation
• Substantive tests (Sales & purchases cycle)
• Substantive tests (year end)
• The audit report

FOR WHOM

Teachers, Lecturers, HOD, HOS, Educational planners, policy analysts, education statisticians and other professionals involved in educational planning at central or decentralized level.

TRAINING METHODOLOGY

The training methodology combines lectures, discussions, group exercises and illustrations. Participants will gain both theoretical and practical knowledge of the topics. The emphasis is on the practical application of the topics and as a result participant will go back to the workplace with both the ability and the confidence to apply the techniques learned to their duties.