ACC2018S - Governance, Audit And Assurance I
18 credits at NQF level 6
A pass in ACC2011S or ACC1012S and INF1002.
The course builds on the foundations of Financial Accounting and Reporting, Information Systems and general understanding of business. The course introduces students to the foundational principles of business cycles (systems) and internal control, where “Governance” refers to the system by which an entity is directed and controlled and “Internal Control” refers to the process in place to ensure the entity’s objectives with regard to reliability of financial reporting, effectiveness and efficiency of operations, and compliance with applicable laws and regulations.