Introduction

This unit focuses on the strategic role of auditing in organisations, examining audit processes, risk assessment, and corporate governance. Learners will study internal and external audit functions, learn how to evaluate control systems, and understand the impact of audits on organisational effectiveness. The unit also covers regulatory and ethical standards that govern audit practices. This unit equips learners with the knowledge to conduct strategic audits, ensuring accountability and transparency in organisations.

Learning Outcomes

• Understand the audit process and its role in organisational effectiveness.
• Understand the principles and processes of auditing.
• Understand the application of auditing and reporting standards.
• Be able to critically evaluate the control environment within an organisation.