Download of Brochure - The Chinese University of Hong Kong

Download of Brochure - The Chinese University of Hong Kong

Programme Advisers

Dr. Charles Lau, BBus; MBA; MSc; DBA;



Mr. CK Cho, Barrister at Law; LLB (Hons)(London);



This Programme provides a unique professional training and development opportunity for individuals

who are keen to pursue a career in internal audit and enterprise risk management. It is suitable

for those working in the fields of accounting, banking, business operations, and individuals with

increasing specialisation in internal audit and management control within large organisations.

Individuals from other disciplines who want to enrich their professional knowledge in internal audit and

control are also welcome to enrol to this Programme. Furthermore, it aims to prepare participants to

sit for the professional examination of The Institute of Internal Auditors (IIA), leading to the Certified

Internal Auditor (CIA) professional designation, a globally recognised certification for internal auditors.

IIA, established in 1941, is an international professional association with more than 170,000 members

worldwide, covering 165 countries and territories. It has been widely recognised as the leader in the

internal audit profession in certification, education, research and technological guidance.


The objectives of this Programme are:

(1) To enhance participants' professional knowledge in internal audit and control;

(2) To equip participants with the skills and techniques in performing effective internal audit;

(3) To provide participants with the latest practical knowledge in the implementation of enterprise

risk management system in order to enhance internal control; and

(4) To prepare participants to sit for the professional examination of IIA and gain an internationally

recognised designation - CIA, which is also widely recognised in China.


Programme Duration and Structure

This Programme consists of 4 modules with a total of 123 contact hours. Participants will take about

8 months to complete the Programme by part-time study mode. This Programme will adopt the

examination review materials recognised by IIA.


Module 1 - Introduction to Internal Audit and Control

Module 2 - Internal Audit Skills and Techniques

Module 3 - Business Analysis and Information Technology

Module 4 - Business Management Skills

Contact Hours

30 hours

33 hours

30 hours

30 hours


123 hours

(1) Remarks: According to IIA, those who have obtained the following professional designations will normally

be given Professional Recognition Credit by IIA, and thus are exempt from sitting Part 4 "Business

Management Skills" of the professional examination: HKICPA, CISA, CPA(Australia), CA(Australia), CGA

(Canada), CMA (Canada), CA (Canada), CFC, AICPA, ACCA, CIMA, ICSA and CA (UK), and newly

announced designations, if any. Therefore, those with the above designation(s) will be exempt from taking

Module 4 of this Programme when admitted.

(2) Modules 1 to 4 cover the syllabi of the IIA Examination.

The course contents are shown on pages 5 to 8.

Delivery Mode

This Programme will be delivered by face-to-face lectures and discussions.

Medium of Instruction

Teaching activities will be conducted in Cantonese, supplemented by English. Learning materials will

be mainly in English. All assessments will be in English.


Admission Requirements

Applicants seeking admission to this Programme should meet the following requirements:

(1) Holders of a Bachelor degree in any discipline or equivalent from an accredited institution (this is

the basic requirement to sit for IIA's professional examination); or

(2) Holders of a post-secondary Diploma in the related discipline awarded by an accredited

institution; or

(3) Mature students at the age of 21 or above with at least 2 years' working experience in the related fields.

Remarks: (2) and (3) above are for those who aspire to join this Programme and will NOT sit for the professional

examination of IIA. They should have the minimum level of English proficiency equivalent to a Pass in HKCEE.

Assessment Methods and Award of Professional Diploma

Participants' performance is monitored and assessed on a continuous basis through class

participation, assignments and final examination.

To qualify for the award of the Professional Diploma, participants must:

(1) have an attendance rate of at least 70%; and

(2) pass the assessment of each module; and

(3) successfully complete the group project.

Teaching Faculty

Qualified teaching staff will be drawn from local universities and related professional sectors, mostly

with a higher degree and a minimum of two years' teaching experience in the relevant discipline or

equivalent professional experience.

Tuition Fee

The tuition fee for the entire programme covering 4 modules is HK$19,500.

(Fee paid is non-refundable and non-transferable under any circumstances.)

Closing Date for Application

23 August 2013


Programme Starting Date, Time and Class Venue

The Programme will commence in late September 2013. Classes will be held on Monday evenings

from 7:00 pm to 10:00 pm and Saturday afternoons from 2:30 pm to 5:30 pm at CUSCS Central

Learning Centre, 1/F, Bank of America Tower, 12 Harcourt Road, Central, Hong Kong.

Application procedure

A completed enrolment form must be accompanied by the following and sent to:

Programme Coordinator

Professional Diploma Programme in Internal Audit and Control

School of Continuing and Professional Studies

The Chinese University of Hong Kong

Room 308, 3/F East Ocean Centre

98 Granville Road

Tsim Sha Tsui, Kowloon

(1) Copies of degree and/or certificate showing professional designation/academic attainment; and

(2) An enrolment fee of HK$150 by crossed cheque or money order payable to "The Chinese

University of Hong Kong" or by credit card.

(Fee paid is non-refundable and non-transferable under any circumstances.)


(1) Applicants who wish to seek exemption from Module 4 must attach related documents. The administrative

fee is HK$500, regardless of whether exemption will be granted.

(2) For those who have been granted exemption for Module 4 by the School, they are required to pay the tuition

fee for Modules 1, 2 & 3 only.

(Insufficient documents submitted may result in delay in processing the application.)

Successful applicants will be notified by the School by letter to pay the tuition fee.


Telephone : 3943 4803 / 3943 4807

Fax : 2739 3033



Web-site :


Programme Content

Module 1 : Introduction to Internal Audit and Control (CEF Code:23Z06431-8)

Contact Hours : 30


This module aims to provide participants with the basic knowledge on internal audit and control.

The role of internal audit in risk, governance and control within an organisation will be introduced. It

will also cover the contemporary approach in risk-based internal audit plan and the framework for

assessing risk. Participants will be equipped with knowledge on other related issues in internal audit

control, such as work engagement and business ethics.

Module Outline:

● What is Internal Audit

● Governance, risk, and control knowledge, elements of professional standards and proficiency

● Understanding the internal audit activity's role in organisational governance

● Understanding ethics and compliance issues

● Establishing a risk-based plan to determine the priorities of the internal audit activities

● Determining appropriate audit scope and objectives

● Setting appropriate engagement work programme and related procedures


Module 2 : Internal Audit Skills and Techniques (CEF Code:23Z06432-6)

Contact Hours : 33


This module aims to provide participants with the skills and techniques in conducting an internal

audit engagement. They will be equipped with specific knowledge with respect to the process from

launching to completing an engagement. It will include studies of various types of engagement

as well as specific engagement tools adopted to enhance an internal audit. Topics on information

technology audit and fraud investigation will also be discussed in this module.

Module Outline:

● Procedures and standards in conducting internal audit engagement

● Specific assurance engagements

● Data interpretation skills

● Decision making based on evidence

● Various working paper preparation and data gathering techniques

● Risk and control assessment

● Fraud investigation

● Monitoring engagement outcomes

● Preparing audit work papers and knowledge of related standards

● Application of IT tools to enhance engagement


Module 3 : Business Analysis and Information Technology (CEF Code:23Z06433-4)

Contact Hours : 30


This module aims to provide participants with the knowledge related to comprehensive business

analytical techniques which are critical to the issues of internal control within an organisation. Such

knowledge includes business process management, key topics on financial accounting, managerial

accounting and financial management, information technology, as well as legal and economic issues.

Module Outline:

● Understanding business processes, such as quality management, project management techniques

● Business process analysis

● Balanced scorecard

● Principles of financial accounting

● Financial management

● Managerial and cost accounting

● Regulatory, legal, and economic environment

● Control and risk issues in information technology


Module 4 : Business Management Skills (CEF Code:21Z06144-5)

Contact Hours : 30


This module aims to provide participants with broad and basic knowledge on contemporary

business and management skills which affect the overall control environment within an organisation.

Strategic management, global business environment, organisational behaviour, leadership skills and

negotiation techniques will be covered in this module.

Module Outline:

● Strategic management issues

● Global business environment

● Organisational behaviour

● Relevant management skills, such as team dynamics and leadership skills

● Negotiation techniques


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