Internal Auditing (Executive MSc of Auditing Studies)

Programme

The Internal Auditing track of the Executive MSc of Auditing Studies is fully aligned with the growing importance of risk management. The programme addresses the impact of information technology and the vast amounts of data it generates. You will gain knowledge of the most up-to-date auditing techniques and examine a wide range of processes and systems – from production to logistics, and from marketing to human resources.

Curriculum

In the 1st year of the MSc programme, you will explore the broad spectrum of disciplines within auditing. In the 2nd year, you will deepen your expertise in the field of internal auditing. By the end of the year, you will be fully prepared to earn the internationally recognised CIA certification. Then, you will begin your graduation project.

COURSES SEM 1 SEM 2 SEMESTER 1 SEMESTER 2 EC

Auditing Principles

Period 1

3

Explore key perspectives in internal auditing and collaborate in teams to draft your first audit plan.
IT Basics & IT Auditing

Period 1

3

Learn the fundamentals of IT and information systems, as well as the definitions, scope and significance of IT auditing.
Audit Skills

Period 1

1

Develop both oral and written communication skills to effectively communicate with various stakeholders about audit findings and recommendations.
Culture, Behaviour and Personal Development

Period 2

3

Work on your persuasive skills and presentation techniques, and learn to handle conflicts and resistance.
Risk and Control

Period 2

3

Delve into models and concepts for strategy implementation. Learn to develop reference models to assess the design, management, and risk and other control systems of organisations.
Data Science for Auditors Principles

Period 2

3

Get to know the principles of data science in auditing and learn how to independently develop a data-driven audit approach.
ESG Introduction

Period 4

3

Explore key topics in the field of ESG (Environmental, Social and Governance).
Accounting Information Systems & Internal Control Theory (AIS-IC Theory)

Period 4

2

Learn the fundamental principles, theories and relevant models within the field of Accounting Information Systems and discover how to design, analyse and evaluate systems and processes.
Consulting Skills

Period 4

2

Develop your consulting skills to effectively communicate findings and recommendations to stakeholders.
Financial Auditing

Period 5

3

Gain insight into the role of the external auditor, the scope of financial audits and possible collaboration models between internal/IT auditors and external auditors.
Accounting Information Systems & Internal Control Cases (AIS-IC Cases)

Period 5

4

Apply the foundations, theories and relevant models covered in AIS-IC Theory to real-world case studies.
Capita Selecta

Period 5

1

Explore the legal aspects of IT and privacy and gain insights into transaction services, frauditing and algorithm assurance.

COURSES SEM 1 SEM 2 SEMESTER 1 SEMESTER 2 EC

Financial Management

Period 1

3

Learn to understand, interpret and analyse financial statements in the annual report.
Management Accounting

Period 1

3

Learn about important management accounting concepts and tools used in organisations to support decision-making.
Ethics and Integrity

Period 1

2

Gain insight into the ethical implications of your professional judgement and learn to act within the frameworks established by the professional organisation.
Risk Management & Compliance

Period 2

3

Gain insight into strategic, tactical and operational risks, and the importance of risk management and compliance in modern organisations.
Managing Internal Audit Function

Period 2

3

Apply internal auditing theory to various practical scenarios of internal audits and learn how to analyse an existing internal audit function.
CIA Profession

Period 4

4

This module is based on the study material for the internationally recognised CIA exam: Essentials of Internal Auditing, Practice of Internal Audit and Business Knowledge for Internal Auditing.
Quality Assurance Review

Period 4

2

In this practical assignment, you will assess the quality of the internal audit function through interviews, document study and observation.
Research Methodology

Period 4

3

Begin setting up your thesis. During the lectures, general research theories will be covered, with a specific focus on your own research project.
Advanced Internal Auditing

Period 5

3

Reflect on internal auditing-related topics with a focus on sustainability, behaviour and culture. Discover five unique forms of internal auditing and discuss them.
Directions in Governance

Period 5

3

Explore new possibilities and core principles of internal governance and organisational structures and learn how to evaluate them.
Thesis Project

Period 1

Period 2

Period 3

Period 4

Period 5

Period 6

12

During your thesis, you will test your knowledge and skills on issues related to internal auditing. You will independently conduct MSc-level research, report the findings in a scientifically sound manner and defend the results.

Request the brochure More about the courses in the course catalogue

Sacha le Feber Manager Process & Control Improvement, Heineken

What I really appreciated about Internal Auditing was its diverse curriculum, which allowed me to explore different aspects of organisations in depth. Sacha le Feber - Manager Process & Control Improvement at Heineken

Modules

If you prefer not to take the full Master’s programme, you can choose individual modules instead. You can still opt for the full Master’s programme afterwards. Please contact us for more information, via: auditingstudies@uva.nl.

Shortened RA, RE and RC programmes

If you are a registered accountant (RA), registered EDP auditor (RE) or registered controller (RC), you can follow a tailored curriculum that allows you to obtain the RO certification in approximately 1 year.

Research-based teaching

For all courses, we apply theory to understand practice (research-based teaching). Insights from academic literature provide the foundation for understanding and explaining practical scenarios.

Teamwork

You will be taught in small groups, allowing ample opportunity to ask questions and discuss answers. During group discussions, everyone contributes their own business cases, allowing you to learn from each other's experiences.