Handbook
Current students and re-enrolment – 2008
ACC517 Auditing and Control Systems (16)
Prerequisite: ACC514
Enrolment Restriction: Postgraduate students only.
This subject adopts a risk-based approach to auditing and assurance services, exploring the practice and theory of auditing as it applies to Australia within a global environment. Topics include: the role and types of auditors; ethics, corporate governance, auditor independence and professional practice; legal responsibilities; audit process; the nature of internal controls and risk management; financial report audits; information system audits, incorporating e-business; and other assurance services, such as performance, quality and forensic audits. The concept of risk management is emphasised as it permeates all functions of management, audit and corporate governance.
This information is for currently enrolled students, and students wishing to re-enrol. Please consult the online course brochures for prospective students looking to enrol in 2008.