To ensure that students understand the assurance process and fundamental principles of ethics, and are able to contribute to the assessment of internal controls and gathering of evidence on an assurance engagement.
On completion of this module, students will be able to:
- explain the concept of assurance, why assurance is required and the reasons for assurance engagements being carried out by appropriately qualified professionals with an attitude of professional scepticism and the exercise of professional judgement;
- explain the nature of internal controls and why they are important, document an organisation’s internal controls and identify weaknesses in internal control systems;
- select sufficient and appropriate methods of obtaining assurance evidence and recognize when conclusions can be drawn from evidence obtained or where issues need to be referred to a senior colleague; and
- understand the importance of ethical behaviour to a professional and identify issues relating to integrity, objectivity, professional competence and due care, confidentiality, professional behaviour and independence.
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