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Internal control

Course Description: This course covers the fundamental concepts of internal control, focusing on its role in both the public and private sectors. It begins with the general framework of internal control, addressing the standards for an effective internal control structure, international professional pronouncements related to internal control, and the external auditor's responsibility for internal control. The course also covers risk assessment and management, internal control activities, management's report, and internal audit's assessment of the effectiveness of the internal control structure. In addition, this course addresses internal control issues related to information security and integrity in the context of information technology and the globalization of financial markets.
Credit hours: 3
Objectives of the course :

Upon completion of this course, the student will be able to:
Defines the concept and objectives of internal control and its basic concepts
– Shows how to assess internal controls and control risk
– Determines how to assess censorship risk
Explains the criteria for the effectiveness of an internal control structure
Explains the importance of internal control for information security and safety in an IT environment.
Identifies the risks associated with using information technology in internal control.
– Writes reports on the effectiveness of internal control structures
Applies oral communication skills

Course outputs :

1 Knowledge and Understanding
1-1 Identifies and explains the fundamental concepts, principles, and theories in various fields of internal control.
1-2 Explains and analyzes the fundamental concepts in the field of internal control
1-3 Explains and summarizes the fundamental principles of internal control.
Applies relevant theories and practices to internal control work situations.
2 Skills
2-1 The student prepares and presents an oral presentation on a topic related to internal control.
3 values
3-1 Developing professional ethics values for use in ethical issues and situations in the internal audit field

Additional information:
  • Last updated: 2026-04-22

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