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Accounting & Finance Accounting

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  3. Certificate for Module (Essentials of Internal Auditing)

Certificate for Module (Essentials of Internal Auditing)
證書(單元 : 內部審計基礎)

CEF Reimbursable Course

CEF Reimbursable Course

Microcredential Course

Course Code
AC141A
Application Code
2265-AC141A
Certificate for Module (Essentials of Internal Auditing)
QF Level: 5 QR Registration No.: 23/001150/L5 QR Registration Validity Period: 01 Dec 2023 - on-going
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Continuing Education Fund
Continuing Education Fund

This course has been included in the list of reimbursable courses under the Continuing Education Fund.

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Credit
9
Study mode
Part-time
Start Date
25 Jan 2025 (Sat)
Next intake(s)
July 2025
Duration
2.5 months to 3 months
Language
English
Course Fee
HK$7500
Deadline on 12 Jan 2025 (Sun)
Enquiries
2867 8475
2861 0278
certformod@hkuspace.hku.hk
Apply Now
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After completing the CM (Essentials of Internal Auditing), the next course to enroll in is CM (Practice of Internal Auditing), which is scheduled to start in March (https://hkuspace.hku.hk/prog/cert-for-module-practice-of-internal-auditing).

Upon successfully completing Certificate for Module (Essentials of Internal Auditing); CM(Practice of Internal Auditing) and CM(Business Knowledge for Internal Auditing); students will be awarded the Certificate in Auditing.  That is, students will be able to get 4 certificates in total. Graduates of ‘Certificate in Auditing’ will be admitted as members of Association of Chinese Internal Auditors (ACIA) and with the title of CCIA.

 

Special Announcement:

ACIA website (For more information) : 

Certificate for Module (Practice of Internal Auditing)
https://www.acia.org.hk/event-details/certificate-for-module-practice-of-internal-auditing
Certificate for Module (Business Knowledge for Internal Auditing)
https://www.acia.org.hk/event-details/certificate-for-module-business-knowledge-for-internal-auditing
Certificate for Module (Essentials of Internal Auditing)
https://www.acia.org.hk/event-details/certificate-for-module-essentials-of-internal-auditing-1

 

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Highlights

The programme aims to provide students with a comprehensive knowledge of basic principles and standards of internal auditing, which will prepare them for further professional development and career advancement in this field. It also equips students with the necessary knowledge for the CIA examination conducted by the Institute of Internal Auditors (IIA).
 

Programme Details

On completion of the programme, students should be able to

  1. describe and explain the role and purpose of internal auditing in an organisation;
  2. illustrate the importance of independence and objectivity in internal auditing;
  3. explain the importance of proficiency and due professional care in conducting internal audit engagements;
  4. evaluate the effectiveness of quality assurance and improvement programmes in internal audit activities;
  5. identify and respond to fraud risks in internal audit engagements; and
  6. assess the governance, risk management, and control processes of an organization.
Syllabus

 

1. Foundation of Internal Auditing

  • Definition of internal auditing
  • Core principles for the professional practice of Internal Auditing International Standards
  • Purpose, authority, and responsibility of the internal audit activity
  • Requirements of an internal audit charter
  • Difference between assurance and consulting services provided by the internal audit activity
  • Code of ethics

 

2. Independence and Objectivity 

  • Organisational independence of the internal audit activity
  • Impairments to independence of the internal audit activity
  • Assessment and maintenance of an individual internal auditor's objectivity
  • Policies for promoting objectivity

 

3. Proficiency and Due Professional Care

  • Knowledge, skills, and competencies required to fulfill the responsibilities of the internal audit activity
  • knowledge and competencies that an internal auditor needs to possess to perform individual responsibilities
  • Due professional care
  • Continuing professional development

4.Quality Assurance and Improvement Programme

  • Elements of the quality assurance and improvement programme
  • Requirement of reporting the results of the quality assurance and improvement program to the board or other governing bodies
  • Disclosure of conformance vs. nonconformance with The Institute of Internal Auditors’ International Standards for the Professional Practice of Internal Auditing

 

5. Governance, Risk Management and Control

  • Concept of organisational governance
  • Impact of organisational culture on risks and controls
  • Ethics and compliance-related issues
  • Corporate social responsibility
  • Fundamental concepts of risk and the risk management process
  • Globally accepted risk management frameworks
  • Effectiveness of risk management within processes and functions
  • Internal audit activity’s role in the organization's risk management process
  • Internal control

 

6. Fraud risks

  • Concept of fraud risks and types of frauds
  • Identification and management of fraud risks
  • Fraud prevention and detection
  • Techniques and internal audit roles related to forensic auditing

 
Assessment

A 3-hour written examination 

Attendance Requirement

At least 70%

Award

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 (Essentials of Internal Auditing)".

Application Code 2265-AC141A Apply Online Now
Apply Online Now

Class Details

Term: 2265 (Jan 2025)
Tutor: Dr William Chen      
Lecture Date Day Time Venue
1 25 January 2025 Saturday 10:00-13:00 & 14:00-17:00 TBC
2 08 February 2025 Saturday 10:00-13:00 & 14:00-17:00 TBC
3 15 February 2025 Saturday 10:00-13:00 & 14:00-17:00 TBC
4 22 February 2025 Saturday 10:00-13:00 & 14:00-17:00 TBC
5 01 March 2025 Saturday 10:00-13:00 & 14:00-17:00 TBC
Final Examination 15 March 2025 Saturday 10:00-13:00 TBC
HKU SPACE reserves the right to make changes.    
Please bring along your identity card and the relevant course fee receipt for registration.

Dr. William Chen has over 30 years of experience in financial management for multinational corporations. He is currently a visiting professor at Griffith University in Australia and Hang Seng University in Hong Kong. Dr. Chen holds a Doctorate in Business Administration and is a senior accountant in Hong Kong and Australia, as well as a Chartered Management Accountant in the UK. He is dedicated to education, professional development in accounting, and community service. He is a member of the Strategic Advisory Board of Griffith Business School and the Advisory Board of the Department of Accountancy at City University of Hong Kong. Dr. Chen is a former president of the CIMA Hong Kong branch and an expert and financial specialist for the Hong Kong Council for Accreditation of Academic and Vocational Qualifications. He regularly participates in seminars and delivers speeches and lectures at professional associations, universities, and various conferences.

Fee

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.

CEF

  • The CEF Institution Code of HKU SPACE is 100
CEF Courses
CERTIFICATE FOR MODULE (ESSENTIALS OF INTERNAL AUDITING)
證書（單元：內部審計基礎）
COURSE CODE 33C158485 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 (Essentials of Internal Auditing)

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

Apply

Online Application Apply Now

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 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 personal information and 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 (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, new and continuing students of award-bearing programmes with available online service, they may also pay their course fees by Online WeChat Pay, Online Alipay or Faster Payment System (FPS). Please refer to Enrolment Methods - Online Enrolment  for details.

Notes

  • 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 Enrolment Centres and avoid making cheque payment under this circumstance.

  • 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, FPS or PPS by Internet will be reimbursed by a cheque, and fees paid by credit card will be reimbursed to the credit card account used for payment. 

  • 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.
  • HKU SPACE will not be responsible for any loss of payment, receipt, or personal information 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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Certificate for Module (Practice of Internal Auditing) Certificate for Module (Business Knowledge for Internal Auditing)