The course Internal Audit has been accredited by ACCA (Association of Chartered Certified Accountants). Accreditation brings great benefits to the students of the Faculty of Economics – Skopje. Thanks to the accreditation, they can receive exemptions from ACCA papers during their studies, thus greatly accelerating their path to ACCA membership.
Course objectives (competences):
Upon completion of course instruction and successful passing of the examination, students should be able to:
- Become familiar with key aspects of internal audit and its role in developing economies;
- Understand the professional and legal regulations imminent on internal audit;
- To develop the skills of professional judgment and application of professional skepticism;
- Gain insights into the basic steps of the internal audit process ranging from planning, examining and evaluating internal control through gathering and evaluating audit evidence, to summarizing findings, writing a report, and communicating with top business management;
- Gain insights into the methodological approach of internal auditors in conducting performance audits;
- Learn about the internal auditor’s approach to detecting fraud symptoms and their responsibility in preventing and detecting fraud.