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1、Syllabus of Internal Audit Course Name：Internal Audit Course Code： Credits：2 Total Credit Hours：32 Lecture Hours：32 Experiment Hours：0 Programming Hours：0 Practice Hours：0Total Number of Experimental (Programming) Projects 0 , Where, Compulsory ( 0 ), Optional ( 0 ).School： Business School Target Ma

2、jor：Accounting、Course Nature & Aims This 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

3、more importantly, lay the foundation for the further study of other accounting courses. 、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 esta

4、blish 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 corr

5、ectly 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. （Corresp

7、onding 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 to Chapter 5 , supporting

8、 for 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,suppor

9、ting 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 RequirementsCourse ObjectivesGraduation RequirementsIndices and Contents Supporting for Graduation RequirementsTeaching TopicsLevel of Support IndicesContentsObj

11、ective 11.Good humanistic quality and professional ethics1.2Have a high sense of social responsibility and professional ethics.Chapter 1,2,9MObjective 23.Problem analysis ability3.2Be able to analyze the problems in the work and put forward suggestions for improvement. Chapter 5,6,7,8,9MObjective 34

12、.Decision 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.Chapter 5 MObjective 45.Professional competence5.2Be familiar with the internal auditing technology and p

13、roces. Chapter 3, 4HObjective 59.Communication skills9.2Strong written and professional communication skills.Chapter 3, 4, 5MObjective 612.Lifelong learning ability12.1Be able to simulate, design and solve complex problems in internal audit.Chapter 5,6,7,8,9M、Basic Course ContentChapter 1 Introducti

14、on to Internal Audit (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 t

15、he history, concept, theoretical 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 au

16、dit work specification 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 In

17、ternal Audit Standards2.2 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 profess

18、ional practice standards, 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.

19、3 Audit end and follow-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 fami

20、liar with the method 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 condition

21、s for passing the 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 commonl

22、y used audit sampling 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 sampling Chapter 5 Inter

23、nal Control Review 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,

24、 be familiar with 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 objecti

25、ves 2,6)6.1 Risk 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 th

26、e content and methods 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

27、2,6)7.1 The meaning, 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 Sarb

28、anes-Oxley Act; 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

29、 economic benefit 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 a

30、uditing.Key Points：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

31、 audit9.4 IIA 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

32、guidelines for fraud detection and investigation.Key Points：types of fraud audits; fraud methods and signals; fraud detection methodsDifficult Points：guidelines for fraud detection and investigation、Table of Credit Hour DistributionTeaching ContentIdeological and Political Integrated Lecture HoursEx

33、periment HoursPractice HoursProgramming HoursSelf-study HoursExercise ClassDiscussion HoursChapter 1 Introduction to Internal Audit2Chapter 2 Internal Auditing Standards and Professional EthicsProfessional ethics of internal auditors2Chapter 3 Internal Audit Procedures4Chapter 4 Internal Audit Techn

34、ology6Chapter 5 Internal Control Review and Evaluation 4Chapter 6 Risk Management 4Chapter 7 Corporate Governance4Chapter 8 Performance Audit4Chapter 9 Fraud auditsFraud methods and techniques2Total32Sum32、Teaching MethodThis lesson is mainly based on teacherss classroom lectures, supplemented by se

35、lf-study 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

36、seminar activities. Teachers provide discussion questions, and classmates conduct discussions in groups,which helps to improve students teamwork skills. 、Course Assessment and Achievement Evaluation Assessment Methods：Examination Examination Formats：Open-bookGrading Methods：Five-level SystemCourse A

37、ssessment Content, Assessment Format and Supporting Course ObjectivesCourse Objectives（Indices）Assessment ContentAssessment Formats and Proportion（）GradingClassroom QuestioningAssignment EvaluationRoutineTestExperiment ReportTermReportTermPaperMidterm ExamFinal ExamProportion（）Objective 1（Index 1.2）

38、Definition and function of internal audit;The establishment of internal audit institutions;Professional ethics of internal auditors55Objective 2（Index 3.2）Risk environment and risk classification;COSO risk management model;Corporate governance model;Sarbanes-Oxley Act;Procedures and indicators of economic benefit audit;Fraud detection methods.1515Objective 3（Index 4.2）Internal control elements;Control testing and substantive testing.1515Objective 4（Index 5.2）Audit organization and plan;The relationship betwee