The student will be made to appreciate that Auditing is part of an internal control function, necessary in safeguarding a firm’s asset and in ensuring efficient and effective company operations. To this end, the student will learn how to document a system or procedure, with the objective of being able to analyze that system or procedure as it applies to audit procedures and be able to spot weaknesses in internal controls or risks to the business assets. Using a hands-on approach the student will document an audit mandate and create audit procedures to ensure that the system is working as documented, as well as carry out the testing and then be able to document and analyze the results including assessing the risk involved and determining and documenting recommendations which will address the weaknesses/risks procured as a result of the audit work performed. Upon the completion of this course the student will appreciate and understand the internal control function in a company as well as be able to contribute to the internal audit and inspection of a company.