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Archived teaching schedules 2014–2015
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HALJTA21 Internal Auditing and Control Systems 5 ECTS
Period I Period II Period III Period IV
Language of instruction
Type or level of studies
Intermediate studies
Course unit descriptions in the curriculum
Degree Programme in Administrative Studies
School of Management

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.

!!! Take this key: "Haljta21" and log in to moodle to print the material before the first lecture!!!

Enrolment for University Studies

Enrolment time has expired


Lasse Oulasvirta, Teacher responsible
Jaakko Rönkkö, Teacher


4-Sep-2014 – 9-Oct-2014
Thu 4-Sep-2014 - 9-Oct-2014 weekly at 16-18, Päätalo A4
4-Sep-2014 at 16 –18 , First lecture!
Tue 9-Sep-2014 - 7-Oct-2014 weekly at 16-18, Päätalo A4


Numeric 1-5.

Evaluation criteria

Written exam