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1、Syllabus ofInternal Audit Course Code：Total Credit Hours： 32Experiment Hours： 0Practice Hours： 0Course Name： Internal AuditCredits： 2Lecture Hours： 32Programming Hours： 0Total Number of Experimental (Programming) Projects 0Where, Compulsory ( 0 ), Optional ( 0 ).School： Business SchoolTarget Major：
2、AccountingI、Course Nature & AimsThis course is a professional course in accounting. Through the study of this course, students have a more comprehensive understanding of the basic issues and views of internal audit, master the basic concepts, theory and analytical methods of internal audit, and more
3、 importantly, lay the foundation for the further study of other accounting courses.II、Course Objectives1 . Moral Education and Character Cultivation.By studying internal audit theory and technology, students can become familiar with internal audit functions and requirements, and help students establ
4、ish scientific audit thinking methods and meticulous patience. From the perspective of internal audit to improve organizational performance, the core values of socialism are integrated into the course teaching content and all aspects of the entire teaching process. These will help students to correc
5、tly understand the role of internal audit, promote the establishment of correct values and professional ethics, and achieve the goals of value guidance, knowledge transfer and ability development.2 .Course ObjectivesThrough the study of this course, students* qualities, skills, knowledge and abiliti
6、es obtained are as follows：Objective 1. Have a high sense of social responsibility and professional ethics. (Corresponding to Chapter 1,2,9, supporting for graduation requirements index 1.2)Objective 2. Be able to analyze the problems in the work and put forward suggestions for improvement.(Correspo
7、nding to Chapter 5,6,7,8,9, supporting for graduation requirements index 3.2)Objective 3. Master the basic methods of internal control, design the project implementation and evaluation plan, and monitor the whole process before, during and after the project. (Corresponding toChapter 5 , supporting f
8、or graduation requirements index 4.2)Objective 4. Be familiar with the internal auditing technology and proces. (Corresponding to Chapter 3, 4, supporting for graduation requirements index 5.2)Objective 5.Strong written and professional communication skills. (Corresponding to Chapter 3, 4, 5,support
9、ing for graduation requirements index 9.2)Objective 6. Be able to simulate, design and solve complex problems in internal audit. (Corresponding to Chapter 5,6,7,8,9,supporting for graduation requirements index 12.1)3. Supporting for Graduation RequirementsThe graduation requirements supported by cou
10、rse objectives are mainly reflected in the graduation requirements indices 1.2 3.2、4.2 5.2、9.2 12.1 , as follows:Supporting for Graduation RequirementsCourseObjectivesGraduationRequirementsIndices and Contents Supporting for GraduationRequirementsTeachingTopicsLevel ofSupportIndicesContentsObjective
11、 11 .Good humanistic quality and professional ethics1.2Have a high sense of social responsibility and professional ethics.Chapter1,2,9MObjective 23.Problem analysis ability3.2Be able to analyze the problems in the work and put forward suggestions for improvement.Chapter5,678,9MObjective 34.Decision
12、making ability4.2Master the basic methods of internal control, design the project implementation and evaluation plan, and monitor the whole process before, during and after the project.Chapter5MObjective 45.Professional competence5.2Be familiar with the internal auditingtechnology and proces.Chapter
13、3,4HObjective 59.Communication skills9.2Strong written and professional communication skills.Chapter3,4,5MObjective 612.Lifelong learningability12.1Be able to simulate, design and solve complex problems in internal audit.Chapter5,678,9MI、Basic Course ContentChapter 1 Introduction to Internal Audit (
14、supporting course objectives 1)1.1 Theoretical basis of internal audit1.2 Definition, function and scope of internal audit1.3 Setup, authority and responsibility of internal audit institutions1.4 Chinas internal audit work specification systemTeaching Requirements: Understand the history, concept, t
15、heoretical basis, importance and future development direction of internal audit; understand the definition, functions and scope of internal audit; master the setting and selection, responsibilities and authorities of internal audit institutions; familiar with Chinas internal audit work specification
16、 systemKey Points： Internal audit theory, definitions, functions; types of internal audit institutions, authority and responsibilities of internal audit institutionsChapter 2 Internal Auditing Standards and Professional Ethics (supporting course objectives 1)2.1 International Internal Audit Standard
17、s2.2 China Internal Auditing Standards2.3 Professional ethics of internal auditors2.4 Practicing ability of internal auditorsTeaching Requirements: Understand the importance of international and domestic internal audit professional standards, familiar with internal audit professional practice standa
18、rds, and master the contents of IIA standards.Key Points： Internal audit standards, professional ethics and professional competence of internal auditors.Chapter 3 Internal Audit Procedures (supporting course objectives 4)3.1 Audit preparation stage3.2 Audit implementation phase3.3 Audit end and foll
19、ow-up audit stageTeaching Requirements: understand the importance of internal audit organization and planning, familiar with the content of internal audit work and internal audit organization planning.Key Points： master the application of audit plans, programs and notices; be familiar with the metho
20、d of preparing audit work papers, master the types and applicable conditions of audit evidence; understand the relevant requirements for subsequent audits and audit termination.Difficult Points： the relationship between importance and audit risk; the method and applicable conditions for passing the
21、test.Chapter 4 Internal Audit Technology (supporting course objectives 4,5)4.1 Overview4.2 General method4.3 Analytical review4.4 Audit samplingTeaching Requirements: master the common methods of audit work, familiar with the application of analytical review, and master the commonly used audit sampl
22、ing methods.Key Points： the basic methods of inquiry, review, observation, monitoring, and letter verification; the main methods of analytical review; the methods of attribute sampling and variable samplingDifficult Points： the use conditions of letters; PPS samplingChapter 5 Internal Control Review
23、 and Evaluation (supporting course objectives 2, 3, 6 )5.1 Overview5.2 Internal control elements5.3 Internal control review and evaluation5.4 Internal control review5.5 Management proposalTeaching Requirements: understand the importance and foundation of effective internal control, be familiar with
24、internal control standards, and master the internal control review process and content.Key Points： internal control elements; control test and substantive test; management proposalDifficult Points： control test and substantive testChapter 6 Risk Management (supporting course objectives 2,6)6.1 Risk
25、and risk management6.2 Risk environment and risk classification6.3 Risk management methods6.4 COSO risk management modelTeaching Requirements: understand the importance of risk management, be familiar with the comprehensive framework of COSO enterprise risk management, and master the content and met
26、hods of risk rating and risk assessmentKey Points： the process and method of risk factor identification; risk management and internal control; COSO enterprise risk management frameworkDifficult Points： risk analysis methodsChapter 7 Corporate Governance (supporting course objectives 2,6)7.1 The mean
27、ing, model and scope of corporate governance7.2 U.S. corporate governance regulations7.3 Internal audit and corporate governanceTeaching Requirements: understand the meaning and importance of corporate governance; grasp the model and scope of corporate governance; understand the Sarbanes-Oxley Act;
28、be familiar with the role of internal audit in corporate governanceKey Points： the meaning, model and scope of corporate governance; content of Sarbanes-Oxley ActChapter 8 Performance Audit ( supporting course objectives 2,5 )8.1 Economic benefit audit8.2 Procedures and indicators of economic benefi
29、t audit8.3 Objectives, contents and methods of economic benefit auditTeaching Requirements: understand the importance of economic benefit auditing, familiar with the basic procedures and indicators of economic benefit auditing, and master the content and methods of economic benefit auditing.Key Poin
30、ts ： index system of economic benefit evaluation; content and methods of efficiency and effectiveness auditDifficult Points： the application of revised indicatorsChapter 9 Fraud audits (support course objectives 1, 2,9)9.1 Fraud audit9.2 Management fraud and audit9.3 Employee fraud and audit9.4 IIA
31、guidelines for fraud detection and investigation9.5 Fraud preventionTeaching Requirements: understand the meaning, harm and types of fraud audits; understand the concepts, types and means of fraud by management and employees; be familiar with fraud detection methods and master the IIA guidelines for
32、 fraud detection and investigation.Key Points： types of fraud audits; fraud methods and signals; fraud detection methodsDifficult Points： guidelines for fraud detection and investigationIV、Table of Credit Hour DistributionTeaching ContentIdeologica 1 and Political IntegratedLectureHoursExperime nt H
33、oursPractice HoursProgrammin g HoursSelf-stud y HoursExercise ClassDiscussio n HoursChapter 1 Introduction to Internal Audit2Chapter 2 Internal Auditing Standards and Professional EthicsProfession al ethics of internal auditors2Chapter 3Internal Audit Procedures4Chapter 4 Internal Audit Technology6C
34、hapter 5 Internal Control Review and Evaluation4Chapter 6 Risk Management4Chapter 7 Corporate Governance4Chapter 8 Performance Audit4Chapter 9 Fraud auditsFraud methods and techniques2Total32Sum32VI、Teaching MethodThis lesson is mainly based on teachers classroom lectures, supplemented by self-study
35、 and homework based on course video materials. The teaching process should be able to flexibly use blackboard writing and multimedia teaching, strengthen teacher-student interaction, and focus on heuristic teaching. According to the specific teaching content, combining seminars to carry out seminar
36、activities. Teachers provide discussion questions, and classmates conduct discussions in groups,which helps to improve students teamwork skills.VII Course Assessment and Achievement EvaluationAssessment Methods： ExaminationExamination Formats： Open-bookGrading Methods： Five-level SystemCourse Assess
37、ment Content, Assessment Format and Supporting Course ObjectivesCourseObjectives (Indices)AssessmentContentAssessment Formats and Proportion ( % )GradingClassroomQuestioningAssignmentEvaluationRoutine TestExperimentReportTermReportTermPaperMidtermExamFinalExamProportion(%)Objective 1 (Index1.2)Defin
38、ition and functionofinternal audit; The establishment of internal audit institutions; Professional ethicsofinternal auditors55Objective 2(Index3.2)Risk environment and risk classification; COSO risk management model;Corporate governance model;Sarbanes-Oxley Act;Procedures and indicators of1515econom
39、ic benefit audit; Fraud detection methods.Objective 3(Index4.2)Internal control elements;Control testing and substantive testing.1515Objective 4 (Index 5.2)Audit organization and plan; The relationship between importance and audit risk; Walk-through test; The main method of analytical review; Method
40、s of attribute sampling and variable sampling2020Objective 5 (Index 9.2)Audit Report Basic methods such as inquiries, audits, observations, monitoring, and correspondence; Management proposal1515Objective 6 (Index12.1)Internal control review process and content Risk assessment Corporate governance a
41、udit Economic benefit audit process Economic benefit audit analysis3030Total100100VID、Course ResourcesTextbooks ： Wang Baoqing, Zhang Qinglong. Internal Audit (2nd Edition) M. Liaoning: NortheastUniversity of Finance and Economics Press, 2017Bibliography：1. Ayaliew Aderaw, Internal Auditing, LAP Lam
42、bert Academic Publishing AG & Co KG ,2012,7.2. Germain Adriaan, Internal Audit, Betascript Publishing ,2011,7.3. Robert Moeller, Brinks Modern Internal Auditing: A Common Body of Knowledge, Wiley , 2009,4.4. Zhang Hongying. Internal audit fM. Fujian: Xiamen University Press, 2020.IX、NotesPrerequisit
43、es:Follow-up Courses:Contents and Requirements of Students* Self-study:Bilingual Teaching or Not:Requirements and Proportion of Bilingual Teaching:Discipline and Considerations of Practice Session: please fill in this part if there is practice session, and no practice session if there is no practice session.Notes: