AUE301P - Aspects of Internal Control of Importance to An Auditor

Purpose: To enable students to gain insight into the principles of corporate governance; internal control; internal control structures ' EDP general controls: organisational controls, system development controls, hardware controls, software controls, security controls; internal control structures ' EDP application controls: input controls, processing controls, output controls; the auditor's approach to internal control systems: obtaining an understanding of systems, designing of systems, evaluation of systems.