MINISTRY OF RESEARCH , TECHNOLOGY, AND HIGHER EDUCATION

FACULTY OF ECONOMICS AND BUSINESS

ACCOUNTING DEPARTMENT
MASTER OF ACCOUNTING
UNIVERSITAS PADJADJARAN

Subject : Seminar on Internal Audit

Subject Code : B20F0303
Credits : 3 Credits Unit
Semester : II/ Even Academic Year 2017/2018
Lecturers : 1. Prof. Dr. Hiro Tugiman, Ak., QIA., CA
2. Dr. Srihadi Winarningsih, S.E., M.Si. Ak.
3. Fury Khristianti, S.E., M.Ak., Ak

Mandatory Literature :
1 Modul Aktivitas Audit Internal, 2013, Hiro Tugiman
2 Modul Internal Auditing, 2014, Hiro Tugiman

SUBJECT SYLLABUS
SEMINAR ON INTERNAL AUDIT

Subject
No. Subject Material (2017) References Subject Material (2018)
Meetings

1 1 Internal Audit Function 1 Introduction; Overview of

Internal Audit
International Professional Practices
2 2 1
Framework (IPPF)
3 3 Cases of Accounting and Audit Arrangement 1 Business Process and Risks
Various Fields that Internal Auditors Facing In
4 4 1 Internal Control
Organizations
5 5 Where Auditor Internal Going? 1 Risk Management
6 6 Scope of Internal Auditing Work 1 Fraud
7 7 How to Sell internal Auditing 1 Review
8 Midterm Exam
9 9 Intention is Key 2
10 10 The Importance of Ethics 2

11 11 How Do Internal Auditors Add Value? 2

Internal Control
12 12 Various Problems in Management 2 Corporate Governance I

13 13 Expanding The Assurance 2

Corporate Governance II

14 14 Using CSA to COSO Implementation 2

15 15 Control Self_Assessment 2 Internal Control function in

Corporate Governance
16 Final Exam

Assessment Composition :
1 Task and Presentations 20%
2 Participation 5%
3 Midterm Exam 35%
4 Final Exam 40%
Total 100%

Task Format :
CHAPTER I Preliminary
CHAPTER II Problems Identification
CHAPTER III Literature Review
CHAPTER IV Discussion
CHAPTER V Conclusion
References Revision of Subject Material References Sub-LO

Introduction; Overview of
Internal Audit
Business Process and Risks
Governance
Risk Management
Internal Control
Fraud and Ethics
Quiz

Risk based internal audit

Managing IA Function
Conducting The Assurance
Engagement
Conducting The Consulting Engagement

Communicating findings and

performing follow-up procedures
Psychology and communication
of Audit

Overall overview