Assurance

This Honours level module will enable students to understand the assurance process and fundamental principles of ethics. Further, it will prepare students with the necessary knowledge and skills so that they are able to contribute to the assessment of internal controls and gathering of evidence on an assurance engagement. On completion of this module, students will be able to explain the concept of assurance, why assurance is required and the reasons for assurance engagements being carried out by appropriately qualified professionals. They will also be able to explain the nature of internal controls and why they are important, document an organisation’s internal controls and identify weaknesses in internal control systems.