Internal Auditing

Aims of the course

- To present the importance and role of internal auditing within an organization
- To emphasize the growing importance of internal auditing in Slovenia
- To familiarize the students with the concepts and types of internal audits as well as legal, professional and ethical rules of the internal auditing
- To present the internal auditing process
- To familiarize the students with the nature of the work of the internal auditor
- Understanding the role of internal auditor in detecting and preventing fraud and risk management in the organization

Course syllabus

1. Definition and role of internal auditing
2. Hierarchy of internal auditing rules
3. Development of internal auditing in Slovenia
4. Organizational and methodological aspects of internal auditing through practical examples of internal audit cases
5. Quality of internal auditing
6. Specifics of the internal auditing in banks, insurance companies and brokerage companies
7. Fraud and the role of internal auditors in preventing and detecting fraud
8. Ethics in internal auditing
9. Specifics of internal auditing in the public sector
10. The role of internal auditor in the risk management process

Course director(s)