TUT Btech In Internal Auditing Subject Information

TUT Btech In Internal Auditing Subject Information

TUT Btech In Internal Auditing Overview Of Syllabus

SUBJECT INFORMATION (OVERVIEW OF SYLLABUS)
The syllabus content is subject to change to accommodate industry changes. Please note that a more detailed
syllabus is available at the department or in the study guide that is applicable to a particular subject. On 24
August 2017, the syllabus content was defined as follows:
A
ADVANCED MANAGEMENT COMMUNICATION SKILLS II (AVM201T) 1 X 3-HOUR PAPER

(Subject custodian: Department of Applied Languages)
Elements of advanced business communication in an organisation, advanced business procedures, intercultural
communication and diversity management. This subject also includes presentation skills, including chairing a
meeting. (Total tuition time: ± 42 hours)

F
FINANCIAL ACCOUNTING IVA (FAC40AT) 1 X 3-HOUR PAPER
FINANCIAL ACCOUNTING IVB (FAC40BT) 1 X 3-HOUR PAPER
(Subject custodian: Department of Accounting)
Overview of financial management. Risk and rate of return. Portfolio management. Valuations. Cost of capital.
Capital budgeting and project involvement. Practical issues in capital budgeting. (Total tuition time: ± 42 hours)

FINANCIAL MANAGEMENT IV (FMN442B) 1 X 3-HOUR PAPER
(Subject custodian: Department of Managerial Accounting and Finance)
The task of the financial manager, the capital structure of an enterprise, capital budgets, the time value of
money, working capital policy, budgeting process, financial analyses and planning, inflation and taxation and
their influence on financial decision-making, dividend policy, mergers, predictions of business failures, and
issues and concepts in financial management. (Total tuition time: ± 64 hours)

I
INFORMATION SYSTEMS AUDITING IV (ISV401T) 1 X 3-HOUR PAPER
(Subject custodian: Department of Auditing)
Information systems strategies. Hardware, platforms, networks and communications. Data processing.
Systems development, acquisition and maintenance. Information systems security and contingency planning.
(Total tuition time: ± 60 hours

INTERNAL AUDITING IVA (IAU40AT) 1 X 3-HOUR PAPER
(Subject custodian: Department of Auditing)
Internal audit management. Developing and reviewing of internal audit charter. Developing and monitoring
a long-range audit plan. Managing relationships with governance structures (audit committee and board).
Managing relationships with organisations that are being audited. Coordinating an audit plan with external
auditors. Staff recruitment and appointments. Staff training and development. Evaluation of staff performance.
Quality controls and staff procedures. Opportunities for performance improvement. Selling and marketing
internal audit services. Record-keeping for the department. Operational budget. Resource utilisation plan (i.e.
Internet). Specialist audit assignments. (Total tuition time: ± 42 hours)

INTERNAL AUDITING IVB (IAU40BT) 1 X 3-HOUR PAPER
(Subject custodian: Department of Auditing)
Risk management. Internal control and internal control evaluations. Internal audit reporting. (Total tuition time:
± 42 hours)

INTERNATIONAL LAW I (ILW101T) 1 X 3-HOUR PAPER
(Subject custodian: Department of Law)
Sources of international law, differences between domestic law and international law, treaties/international
agreements, international tribunals, rules and structures of international trade law, international environmental
law and responsibilities of international organisations. (Total tuition time: ± 46 hours)

M
MANAGEMENT ACCOUNTING IIIA (MGA30AT) 1 X 3-HOUR PAPER
(Subject custodian: Department of Managerial Accounting and Finance)
Appropriate management accounting techniques and their application in the modern business environment.
Activity-based costing, budgeting, standard costing, back-flush costing and performance measurement.
(Total tuition time: ± 64 hours)

MANAGEMENT ACCOUNTING IIIB (MGA30BT) 1 X 3-HOUR PAPER
(Subject custodian: Department of Managerial Accounting and Finance)
Appropriate management accounting techniques and their application in the modern business environment.
Cost behaviour and learning curves, cost-volume-profit analysis, relevant cost for decision-making and capital
budgeting. (Total tuition time: ± 64 hours)

R
RESEARCH METHODOLOGY (RMD111J) 1 X 3-HOUR PAPER
(Subject custodian: Department of Economics)
Students are introduced to research, how to identify a research problem, formulate a hypothesis, how to
conduct literature review, research design: population and sampling techniques, and identifying methods of
conducting research such as qualitative, quantitative, historical and descriptive research. (Total tuition time:
± 60 hours)