1. The environmental and organizational context
of auditing.
1.1. Duties and functions of the internal auditor and the relationship
between Internal and External Audit.
1.2. The liability of the external auditor under contract and
Negligence.
1.3. Legislation, auditing standards and guidelines.
1.4. Internal auditing as part of management, control and governance.
1.5. Modern internal principles and practices.
1.6. Internal auditing standards.
1.7. Internal auditing practices and procedures analysis in relation to
a business’s organizational structure and its accounting and
administrative systems.
1.8. Practical applications of internal control within a small business.
2. Audit techniques: planning and conducting.
3. Reporting and progressing results of
auditing.
3.1. Types of internal audit report.
3.2. Interfacing internal audit report with the audit committee.
3.3. A draft report.
4. Auditing systems stages and specialized
technical devices applied in computer auditing.
4.2. Application of information technologies for the perfection of
auditing.
4.3. Problems of auditing connected
