fbpx Micro-credential certification in Issues in Auditing & Assurance ACC6414 (MA) ** | Africa Open Learning
Overview: 

This course aims to introduce students to the responsibilities of a corporate financial manager. Coverage includes evaluation of investment and financing alternatives, working capital management, and determination of capital structure and dividend policy.

Emphasis is placed on the analytical aspects of the decision making process to enable students to form their own judgment in the dynamic business world. 

** indicates that these programmes will be offered soon

Programme Fee

Awarding Body: 

This programme is designed, delivered, assessed and awarded by SEGi University through the Africa Open Learning Platform. 

Endorsement & Recognition: 


This programme is recognized and endorsed by the Seychelles Qualifications Authority (SQA), established under the Seychelles Qualifications Authority Act of 2005. 

Discipline: 
Business & Accounting
Entry Requirements: 

Entry Requirements - No 
Age - 23 Years Above 
Experience - No
Language Proficiency - Yes 
Numeracy Proficiency - No 
Prerequisites - No
Others - No

Contents: 
  1. Regulatory Environment   
    1. Regulatory framework for audit and assurance, Money laundering, Laws and regulation
  2. Professional and Ethical Considerations 
    1. Code of ethics, Fraud and error, Professional liability
  3. Practice Management 
    1. Quality control, advertising, publicity, tendering and professional appointments
  4. Audit Planning                     
    1. Planning, Materiality, Risk assessment, Evidence, Evaluation, Review, Groups audits
  5. Reporting           
    1. Regulatory Auditors reports, Reports to Those Charged With Governance
  6. Current Issues and Developments       
    1. Forensic Audit, Internal Audit, Outsourcing, Professional ethics, Transnational audit, Intergrated reporting audit, Audit Expectation Gap
Assessments: 

Written assignment - 40%
Project paper - 60%