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Accounting & Finance Accounting

Certificate for Module (Business Knowledge for Internal Auditing)
證書(單元 : 內部審計商務知識)

CEF Reimbursable Course

CEF Reimbursable Course

Course Code
Application Code

Study mode
Start Date
05 Nov 2024 (Tue)
Next intake(s)
2.5 months to 3 months
Course Fee
2867 8475
2861 0278
How to Apply


The programme aims to provide students with essential business knowledge and skills necessary for performing internal audits in various organisational contexts and enhancing audit quality and efficiency. It also develops students’ ability in evaluating information security controls and utilizing financial information for performance measurement. In addition, it equips students with the necessary knowledge for the CIA examination conducted by the Institute of Internal Auditors.

Programme Details

On completion of the programme, students should be able to

  1. identify and assess risks and controls associated with various organisational structures and business processes;
  2. evaluate information security policies and controls to ensure effective protection of data and systems;
  3. explain the concepts of IT infrastructure, IT control framework and disaster recovery; and
  4. apply the concepts and principles of financial and managerial accounting for decision making.


1. Business Acumen

  • Organizational objectives, behavior, and performance
  • Organizational structure and business processes
  • Data Analytics


2. Information Security

  • Physical security controls
  • User authentication and authorization controls
  • Information security controls
  • Data privacy laws, data security policies and practices
  • Emerging technology practices and their impacts on security
  • Cybersecurity risks
  • Cybersecurity and information security-related policies


3. Information Technology

  • Application and system software
  • IT infrastructure and IT control frameworks
  • Disaster Recovery


4. Financial Management

  • Concepts and principles of financial accounting
  • Financial analysis
  • Revenue cycle, current asset management and supply chain management
  • Capital budgeting, capital structure, basic taxation, and transfer pricing
  • Concepts of managerial accounting
  • Costing systems
  • Decision-making based on costs



A 3-hour written examination consisting of 100 multiple-choice questions

Attendance Requirement

At least 70%


Upon successful completion of the programme and achieve at least 70% of attendance, students will be awarded within the HKU system through HKU SPACE a "Certificate for Module (Business Knowledge for Internal Auditing)".

Application Code 2255-AC143A -


Application Fee

HK $150

Course Fee
  • Course Fee : HK$7500

Entry Requirements

Applicants shall:

(a)          hold a bachelor’s degree awarded by a recognised university or equivalent; or

(b)          hold relevant and recognised professional qualifications.

Applicants with other qualifications and substantial work experience will be considered on individual merits.


  • The CEF Institution Code of HKU SPACE is 100
CEF Courses
COURSE CODE 33C158507 FEES $7,500 ENQUIRY 2867-8475
Continuing Education Fund Continuing Education Fund
This course has been included in the list of reimbursable courses under the Continuing Education Fund.

Certificate for Module (Business Knowledge for Internal Auditing)

  • This course is recognised under the Qualifications Framework (QF Level [5])


Application Form Download Application Form

Enrolment Method
Payment Method
1. Cash, EPS, WeChat Pay Or Alipay

Course fees can be paid by cash, EPS, WeChat Pay or Alipay at any HKU SPACE Enrolment Centres.

2. Cheque Or Bank draft

Course fees can also be paid by crossed cheque or bank draft made payable to “HKU SPACE”. Please specify the programme title(s) for application and the applicant’s name.. You may either:

  • bring the completed form(s), together with the appropriate course or application fees in the form of a cheque, and any required supporting documents to any of the HKU SPACE enrolment centres;
  • or mail the above documents to any of the HKU SPACE Enrolment Centres, specifying  “Course Application” on the envelope.  HKU SPACE will not be responsible for any loss of payment sent by mail.
3. VISA/Mastercard

Applicants may also pay the course fee by VISA or Mastercard, including the “HKU SPACE Mastercard”, at any HKU SPACE enrolment centres. Holders of the HKU SPACE Mastercard can enjoy a 10-month interest-free instalment period for courses with a tuition fee worth a minimum of HK$2,000; however, the course applicant must also be the cardholder himself/herself. For enquiries, please contact our staff at any enrolment centres.

4. Online Payment

Online application / enrolment is offered for most open admission courses (course enrolled on first come, first served basis) and selected award-bearing programmes. Application fees and course fees of these programmes/courses can be settled by using "PPS by Internet" (not available via mobile phones), VISA or Mastercard. In addition to the aforesaid online payment channels, continuing students of award-bearing programmes, if their programmes offer online service, may also pay their course fees by Online WeChat Pay, Online Alipay and Faster Payment System (FPS). Please refer to Enrolment Methods - Online Enrolment  for details.


  • If the programme/course is starting within five working days, application by post is not recommended to avoid any delays. Applicants are advised to enrol in person at HKU SPACE Enrolement Centres and avoid making cheque payment under this circustance.
  • Fees paid are not refundable except under very exceptional circumstances (e.g. course cancellation due to insufficient enrolment), subject to the School’s discretion. In exceptional cases where a refund is approved, fees paid by cash, EPS, WeChat Pay, Alipay, cheque or PPS (for online payment only) will normally be reimbursed by a cheque, and fees paid by credit card will normally be reimbursed to the payment cardholder's credit card account.
  • In addition to the published fees, there may be additional costs associated with individual programmes. Please refer to the relevant course brochures or direct any enquiries to the relevant programme team for details.
  • Fees and places on courses cannot be transferrable from one applicant to another. Once accepted onto a course, the student may not change to another course without approval from HKU SPACE. A processing fee of HK$120 will be levied on each approved transfer.
  • Receipts will be issued for fees paid but HKU SPACE will not be repsonsible for any loss of receipt sent by mail.
  • For payment certification, please submit a completed form, a sufficiently stamped and self-addressed envelope, and a crossed cheque for HK$30 per copy made payable to "HKU SPACE" to any of our enrolment centres. 
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