On completion of this course, the learner should be able to:-

1. Define auditing

2. Explain the need for and the nature of auditing

3. Describe the legal, regulatory and ethical environment within which audits are performed

4. Explain the principles and procedures of auditing

5. Explain how audit work is documented to provide sufficient appropriate audit evidence

6. Explain the design and testing of internal controls

7. Describe risks of auditing in an IT environment and the use of computer-assisted audit techniques

8. Explain the role of internal auditing

9. Describe the performance of internal audit tasks