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Internal audit

Course Description: This course covers the fundamental concepts of internal audit, focusing on its role in both the government and private sectors. It begins with the general framework of the internal audit profession, addressing international standards, regulations, and professional ethics for the internal audit function, as well as its operational mechanisms within business enterprises and the public sector. The course also covers the auditor's work, including studying and evaluating the risks of the operational environment, the efficiency of governance system implementation, and studying and evaluating the internal control system. This leads to the design and execution of internal audit procedures, with an explanation of fraud and misconduct cases that an internal auditor may encounter. Finally, it addresses the communication of audit findings to various parties and the follow-up on the implementation of internal audit recommendations.

Credit hours: 3

Prerequisites: ACCT350

Objectives of the course :

Upon completion of this course, it is expected that the student will be able to do the following:
• Defines the nature and types of review in general.
• Defines and interprets internal audit concepts.
• Identifies systems related to the work of internal auditing in the Kingdom of Saudi Arabia.
• Applies internal audit concepts in practice in the public and business sectors.
• Analyzes tasks related to assurance, consulting, and internal audit function management processes.
• Prepares written reports for internal audits, communicates findings to stakeholders, and follows up on actions.
• Deals with various issues related to the ethics and morals of the auditing profession

Course outputs :

1. Knowledge and Understanding, C1 Basic Knowledge:
* Terms and Concepts Related to Basic Knowledge in Various Internal Audit Fields
Explanation, interpretation, and summary of foundational knowledge in various internal audit fields
Application of core knowledge in various internal audit areas
2. Knowledge and Understanding, Second Level: Basic Knowledge
Terms and concepts related to advanced accounting knowledge in various internal audit fields
*Explanation, interpretation, and summary of advanced accounting knowledge in various internal audit fields
Application of advanced knowledge in various accounting fields in different internal audit areas
3. Knowledge and Understanding, C3 Technical Knowledge:
*Terminology and Concepts Related to Technical Knowledge in Various Internal Audit Areas
Technical Explanation, Interpretation, and Summary of Knowledge in Various Internal Audit Fields
Applying technical knowledge in various internal audit areas
4. Skills, M2 Written Communication:
The student demonstrates their ability for effective written communication in various areas of internal review.
5. Values, Autonomy, and Responsibility, Q2 Values and Ethical/Professional Standards:
The student demonstrates commitment to ethical and professional values and standards in the various fields of internal audit.

Additional information:

Last updated: 2026-04-22