Risk Management Advanced Auditing
AY2021/2022 Semester 1
To sustain value, corporations today recognize the need for active engagement in setting objectives and overseeing programs associated with Enterprise Risk Management (ERM). The first segment of the course provides an overview of risks that can threaten the attainment of organizational objectives, and the ERM concepts, frameworks and techniques for identifying, assessing and managing risks. The second segment of the course extends foundational auditing knowledge and techniques covered in AC2104 Assurance and Auditing by examining advanced auditing concepts and complex issues faced by auditors and assurance providers in current practice. Topics include the auditing of complex issues related to revenue recognition, significant accounting estimates and group financial statements. You will also be exposed to hands-on data analytics and data-mining application in the areas of business risks, fraud risks and audit analytics.
| AUs | 4.0 AUs |
| Categories | Core |
| Not Available To Programme | ACBS 1, ACBS 2, ACBS 3, ACBS(GA) 4, ACBS(GB)-2ndMaj/Spec(AWM) 4, ACC 1, ACC 2, ACC(GA) 3, ACC(GB) 3(2020), ACDA |
| Mutually Exclusive With | AC2103 |
| Exam |
Available Indexes
| Mon | Tue | Wed | Thu | Fri | |||||
|---|---|---|---|---|---|---|---|---|---|
| 1030 | 00108 SEM (1) 1030-1220 Mon S3-SR6 | 00109 SEM (2) 1030-1220 Mon S3-SR2 | 00112 SEM (5) 1030-1220 Tue S4-SR13 | 00108 SEM (1) 1030-1220 Thu S3-SR10 | 00109 SEM (2) 1030-1220 Thu S4-SR3 | 00112 SEM (5) 1030-1220 Fri S4-SR11 | |||
| 1100 | |||||||||
| 1130 | |||||||||
| 1200 | |||||||||
| 1230 | 00110 SEM (3) 1230-1420 Mon S3-SR6 | 00111 SEM (4) 1230-1420 Mon S3-SR7 | 00113 SEM (6) 1230-1420 Tue S4-SR13 | 00114 SEM (7) 1230-1420 Tue S3-SR3 | 00110 SEM (3) 1230-1420 Thu S3-SR10 | 00111 SEM (4) 1230-1420 Thu S3-SR7 | 00113 SEM (6) 1230-1420 Fri S4-SR11 | 00114 SEM (7) 1230-1420 Fri S3-SR3 | |
| 1300 | |||||||||
| 1330 | |||||||||
| 1400 | |||||||||
| 1430 | 00115 SEM (8) 1430-1620 Tue S3-SR3 | 00115 SEM (8) 1430-1620 Fri S3-SR3 | |||||||
| 1500 | |||||||||
| 1530 | |||||||||
| 1600 | |||||||||