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Arkistoitu opetussuunnitelma 2015–2017
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HALJTA21 Internal Auditing and Control Systems 5 op
Organised by
Degree Programme in Administrative Studies
Person in charge
Preceding studies
Corresponding course units in the curriculum
Curricula 2012 – 2015

Learning outcomes

The aim of this course is to give students an introduction to the internal control framework and the basics of internal auditing in organizations. The course addresses internal control framework (COSO-ERM), internal auditing objectives, internal auditing planning, internal auditing process, internal auditing methods and reporting.

Learning objectives of the course are
- to know the central concepts of internal control and auditing
- to learn internal controls and control procedures
- to learn how the internal auditing proceeds from audit planning to audit reporting and follow-up
- to learn the basic internal auditing methods and how they can be used in practice
- to understand the benefits and limitations of internal control and auditing for organizations

After the course the student understands the internal control framework and how to use it in auditing. Furthermore, he/she knows the audit process from planning to reporting and is able to assess the internal control and risk management and governance processes of organizations.


- the framework of internal control and risk management
- the process of internal audit methods
- practical exercises.

Teaching methods

Teaching method Contact Online

Teaching language

Finnish, English

Modes of study

Option 1
Available for:
  • Degree Programme Students
  • Other Students
  • Open University Students
  • Doctoral Students
  • Exchange Students
Participation in course work 
In Finnish

kirjallinen tentti



Numeric 1-5.

Study materials

Lecture material and literature.

Belongs to following study modules

Archived Teaching Schedule. Please refer to current Teaching Shedule.