Internal Auditing

It is not necessary

Theoretical-practical classes.

 Expository and practical method with solving exercises and discussion of practical cases, with preparation of internal audits in loco.

Provide students with theoretical and practical knowledge, with the aim of being a management support function, adding value to any type of organization, through a systematic approach to the assessment of risk management, control and governance processes. It also aims to provide a sustained basis of study for those wishing to apply for the Certified Internal Auditor (CIA) exam.

1 – Internal Audit Framework: (Concept, objective, Evolution and types)

Internal audit in Corporate Governance and relationships in the model

2 – Guiding principles for the practice of internal audit (code of ethics and standards)

Auditor profile, training and professional certification

3- Creation, organization of the internal audit function

Creation and management; factors to consider when organizing the function.

The marketing and quality of the AI ​​function

4 – Internal audit based on the COSO model

5 – The role of AI in risk management

6- Internal audit and compliance

7 – Internal audit in an anti-fraud policy

8 – The AI ​​process

Information technologies for auditing

The influence of risk on AI guidance

The planning, execution and communication of results

Follow-up and AI assessment: KPI’s (Key Performance Indicators)

9 – AI by operational areas of an entity

10 – Practical application of the model for the CIA – Certified Internal Auditor

Evaluation methodology

 Distributed assessment method:

Normal period:

 Elaboration of two works, one in group and one individual. Failure to prepare one of the works automatically implies failure in the UC, regardless of the grade obtained in one of them.

           i) Elaboration of a practical work, with the elaboration and delivery of a report, simulation of an audit in an organizational context, in a group (maximum of 4 elements).

 The work consists in carrying out a simulation of an internal audit of an entity, supervised by the professor responsible for this CU, during the academic quarter, with a valuation of 1 to 20 values ​​and with a weight of 60% in the final classification.

           ii) Preparation of individual written work, with a value of 1 to 20 values ​​and with a weight in the final classification of 40%

 Thus, the final classification is equal to CF= 60% * i) + 40% * ii), and the master's students obtain approval with a classification equal to or greater than nine and a half values ​​(9.5 values), failing with the lower classification .

   Appeal Period: Exam for 100% - approval equal to or greater than 9.5 values.

  There are no orals.

NAO