Toggle navigation
Main content start
Change.每天多學一點 改變．可大可小

Accounting & Finance Accounting

  1. Home
  2. Programmes
  3. Certificate for Module (Internal Controls- Concepts and Issues)

Certificate for Module (Internal Controls- Concepts and Issues)
證書(單元 : 內部監控—概念及議題)

Course Code
AC176A
Application Code
2470-AC176A
Credit
9
Study mode
Part-time
Start Date
01 Feb 2027 (Mon)
Duration
33 hours
Language
English
Course Fee
HK$8800
Deadline on 29 Jan 2027 (Fri)
Enquiries
28678474
2861 0278
pgderm@hkuspace.hku.hk
How to Apply
  • Add to Folders
How to Apply

Highlights

The programme aims to provide students with essential knowledge of effective and practical internal control mechanisms. Students will learn how to design practical means to control and minimise risks in organisations.
 

Programme Details

On completion of the programme, students should be able to

1. critically analyse the potential sources and areas of internal risks and frauds in enterprises and organisations;

2. reflect on the risks and the environment in which business is transacted;

3. explain causes of risks and assess the risks in business organisations;

4. design internal control mechanisms to monitor the risks;

5. design practical methods to control and minimise risks in the organisation; and

6. compare and contrast various methods of preventing and mitigating risks.

 

Syllabus:

  1. Understanding Internal Controls
  2. Components of Internal Controls: control environment, risk assessment, control activities
  3. Client and Auditor Concerns
  4. Assess Control Risk
  5. Control activities
  6. Tests of Controls
  7. Analytical procedure
  8. Decide planned detection risk and design substantive tests
  9. Information and communication
  10. Monitoring
  11. Internal audit report writing
  12. Critical review of the recommendations

 
Application Code 2470-AC176A -

Fee

Course Fee
  • Course Fee : HK$8800

Entry Requirements

Applicants shall:

a) hold a bachelor's degree in any discipline awarded by a recognized institution;

AND

b) provide evidence of English proficiency (if the degree or equivalent qualification is from an institution where the language of teaching and assessment is not English) such as:

i. an overall band of 6.0 with no subtests lower than 5.5 in the IELTS; or

ii. a score of 550 in the paper-based TOEFL, or a score of 213 in the computer-based TOEFL, or a score of 80 in the  internet-based TOEFL; or

iii. HKALE Use of English at Grade E; or

iv. HKDSE Examination English Language at Level 3; or

v. other equivalent qualifications.

Applicants with other qualifications will be considered on individual merit.

Apply

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.
More Programmes of
Accounting Risk Management