Synopsis of Elective Course Codes

AUD 571 - Internal Auditing

The subject is to provide students with an overview of the development and future direction of the profession of internal auditing. The subject will focus on appreciation of the role of the internal auditor in the modern organization with specific focus on their responsibility for risk assessment and corporate governance. It will also provide a practical understanding of system based auditing and other audit approaches.

FAR 551 - International Accounting

This course provides an analysis of major issues in international accounting and reporting practices resulting from global economic expansion and integration. The national differences between various accounting systems due to the differences in the environments under which firms operate are analysed and international classification are identified. International regulation of accounting especially on the rationale, achievements and problems of harmonisation are assessed. finally the issues in international accounting are reviewed.

PSA 521 - Advanced Public Sector Accounting

This advanced paper on PSA will emphasize on the various government policies and regulations as laid down in the National Policies, National Development Policies, Administration Development Circulars, Treasury Circulars/Instructions in order to understand and appreciate the roles and functions of government and government agencies in their administrative reforms and efficient economic management in the new millennium. This paper will also introduce the government programmed and efforts in enhancing government systems/works by adopting TQM and ISO9000 for quality management and using IT and multimedia technologies towards paperless civil service and Electronic Government.

The syllabus contents are confidential.