Auditing and Internal Auditing (open uni, spring 2026)

he recommended prerequisite is TOIK3019 Auditing and Accounting Law (Tilintarkastus- ja kirjanpito-oikeus).

By the end of the course students will achieve the following intended learning outcomes: - Understands the objectives, scope, and key audit processes involved in external and internal auditing. - Is able to apply good auditing practices, describe the phases and methods of audit work, and assess their significance in risk-based auditing. - Is able to apply internal control frameworks and understands the role of internal control in various organizational functions. - Understands how internal auditing and control are practically implemented. The course develops the mindset required for external and internal auditing. It enhances the student's ability to select appropriate audit methods, analyze, and report audit findings. The course also promotes the student's interaction, presentation, and teamwork skills. It supports internationalization by familiarizing the student with international ISA standards and international professional standards for internal auditing.

1. Horsmanheimo, P. – Steiner M-L.: Tilintarkastus – asiakkaan opas. WSOYpro, 2017. 5.painos. (e-book) 2. Tomperi, S.: Tilintarkastus - Normeista käytäntöön. Edita Publishing Oy, 2018. 4. painos.(e-book) 3. Niemi, P. Sisäinen tarkastus käytännössä, 2018.(e-book) 4. Materials provided by lecturers Supplementary material: 5. Zehms, K. – Gramling, A. – Rittenberg, L.:Auditing - A Risk-Based Approach. Cengage, 12th edition. 6. Jokipii, A. (toim). Tutkimuskohteena sisäinen tarkastus ja valvonta. Opetusjulkaisuja, Vaasan yliopisto, 2008. 7. Ratsula, N.: Yrityksen sisäinen valvonta. Edita Publishing Oy, 2016. 2.painos