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Accounting & Finance Accounting

Certificate for Module (Practice of Internal Auditing)
證書(單元 : 內部審計實務)

CEF Reimbursable Course

CEF Reimbursable Course

Course Code
Application Code

Study mode
Start Date
To be advised
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 the practical knowledge and skills required to plan and execute internal audit engagements, and communicate engagement results to management and the board. It also 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. explain policies and procedures for planning, organising, directing, and monitoring internal audit operations;
  2. plan and perform internal audit engagements;
  3. evaluate the relevance and reliability of sources of evidence by applying computerised audit and analytical techniques; and
  4. communicate internal audit results effectively and professionally to various stakeholders.

1. Managing the internal audit activity

  • Internal audit operations
  • Risk-based internal audit plan
  • Communication and reporting to senior management and the board

2. Planning the engagement

  • Engagement objectives, evaluation criteria, and the scope of the engagement
  • Risk assessment
  • Engagement procedures and work programme
  • Resource allocation for the engagement

3. Performing the engagement

  • Information gathering
  • Analysis and evaluation by using audit and analytical techniques
  • Engagement supervision

4. Communicating engagement results and monitoring progress

  • Engagement results communication and the acceptance of risk
  • Progress monitoring

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 (Practice of Internal Auditing)".

Application Code 2235-AC142A -


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 33C158493 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 (Practice of 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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