LEARNING OUTCOMES
Knowledge and Understanding
Having successfully completed the module; students should be able to demonstrate knowledge and understanding of:
(i) The audit and assurance concepts and principles as used in practice.
(ii) Auditing activities in different enterprises/organizations.
(iii) The role of auditing in good performance of different enterprises/organizations.
(iv) Analyze the practices of organization and then recommend adjustments to ensure that audit objectives are attained.
(v) The Legal and professional framework in relation to qualification, rights and duties of an auditor.
(vi) Conduct an audit by assessing the orga evidence and coming up with audit reports in both manual and computerized environments and reporting on auditing works.
Cognitive/Intellectual skills/Application of Knowledge
Having successfully completed the module, students should be able to:
(i) Apply the acquired knowledge for management performance and decision making process.
(ii) Use current knowledge for further acquisition of advanced knowledge and carry pout auditing services.
(iii) Explain all concepts to do with auditing to future learners in effective manner.
(iv) Demonstrate in writing, that they have assimilated the information and ideas presented in class.
Communication/ICT/Numeracy/Analytic Techniques/Practical Skills
Having successfully completed the module, students should be able to:
i. Present their ideas to a general audience using reasonable written and oral communication skills.
ii. Use ICT in research, preparation and presentation of coursework.
iii. Use theoretical and practical knowledge to make businesses efficient.
iv. Develop clear and concise audit plans, programs and reports for management and other stakeholders to use for decision making.
v. Demonstrate and execute audit plans, programs and reports for an entity.
General transferable skills
Having successfully completed the module, students should be able to:
i) Justify the importance of team sprit to solve a common problem.
ii) Be self contained to perform their assigned tasks independently or with little guidance.
iii) Explain the audit and assurance concepts and principles as used in practice.
iv) Demonstrate the ability to work with a team in developing audit plans and programs, reviewing internal control systems and documentation of the audit.
- Teacher: Jafet BIZIMUNGU