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Level 6 Diploma in Accounting and Business

Internal Audit Principles and Techniques

AB604 · Audit and Assurance — Week 2 of 16

CourseAB604
Week2 of 16
SemesterII
TutorOnline in the course chat

This week’s topics

Internal Audit Principles and Techniques

  1. Risk-based auditing
  2. Compliance testing
  3. Substantive analytical procedures
  4. Audit sampling and internal control questionnaires
  5. Organisational audit and control - ACCA Strategic Business Leader (SBL)

What you will be able to do

  • 1.2 Outline internal audit principles.
  • 1.3 Review internal audit techniques used by business organisations.

Activity

Start with this week’s video, then: Seminar, guided reading and a short written task: outline internal audit principles.

Study materials

Videos

  • Organisational audit and control - ACCA Strategic Business Leader (SBL) · YouTube · OpenTuition · 24 min · for registered students
  • SBL Topic Explainer: Internal Control Systems · YouTube · ACCA Student Study Resources · 28 min · for registered students
  • CIMA BA4 Internal and external audit · YouTube · OpenTuition · 30 min · for registered students

Further resources

  • ISA (UK) 315: Identifying and Assessing the Risks of Material Misstatement (updated September 2025) · PDF · Frc, framework · for registered students
  • The Orange Book: Management of Risk – Principles and Concepts (HM Treasury, 2023) · PDF · GOV.UK, guidance; 64 pages · for registered students
  • Corporate Governance, ch. 6: Oversight, Compliance, and Risk Management · PDF · Saylor Academy, textbook chapter; pp. 107–120 · for registered students
Materials marked “for registered students” open in the student portal, which is set up as soon as you receive final acceptance.
Week 1Week 3
Course chat

Admitted students ask questions on this week’s page in the student portal: an AI assistant trained on the course answers first, and during the course’s timetabled classes Connect to your tutor brings your tutor into the chat, who may start a call if needed.

Open this week in the portal
Course plan
  • Week 1: Foundations and Objectives of Internal Audit
  • Week 2: Internal Audit Principles and Techniques
  • Week 3: Comparative Analysis of Internal and External Audit
  • Week 4: The Auditing Regulatory Environment and Statutory Value
  • Week 5: Professional Ethics and Auditor Conduct
  • Week 6: Contemporary Developments in Audit Practice
  • Week 7: Audit Risk Analysis
  • Midterm: Midterm evaluation
  • Week 9: Minimising and Managing Audit Risk
  • Week 10: Audit Processes and Evidence Gathering
  • Week 11: Audit Finalisation, Reporting, and Regulatory Impact
  • Week 12: Applying Audit and Assurance in practice: case studies
  • Week 13: Assignment workshop: research, planning and referencing
  • Week 14: Assignment workshop: drafting, feedback and improvement
  • Week 15: Review and coursework completion
  • Final: Final assessment and submission
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