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1、Course IntroductionInternal AuditingCourse Code：Course Code：Total Credit Hours： 32Experiment Hours： 0Practice Hours： 0Course Name： Internal AuditingPrerequisites ： AccountingFollow-up Courses： none Bilingual Teaching or Not： notCredits： 2Lecture Hours： 32Programming Hours： 0School： Business SchoolTa
2、rget Major： AccountingCourse DescriptionInternal Auditing is the elective course of accounting professional. This course introduces the basic theory of internal audit such as internal audit essence, goal and key element, internal audit organization and personnel, internal audit procedures and method
3、s. Then, the business activity, internal control, risk management, corporate governance, audit information system, internal audit plan and performance management etc. were elaborated based on the internal audit requirements. Combining modem scientific management knowledge with internal auditing prac
4、tice, this course serves to familiarize the students with the theory and practice of modern audit, and help students to understand the international and domestic research trends of internal audit, in order to improve students9s ability of analyzing and solving problems and raises their overall quali
5、ties in practice.Course ResourcesTextbooks :Wang Baoqing, Zhang Qinglong. Internal Audit (2nd Edition) M. Liaoning: Northeast University of Finance and Economics Press, 2017.Bibliography :1. Ayaliew Aderaw, Internal Auditing, LAP Lambert 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 MJ. Fujian: Xiamen University Press, 2020.