تفاصيل الدورة
The aims of the qualification are to:
1. Develop candidates’ knowledge and understanding of the principles of internal control and the professional and ethical standards which govern the role of the auditor
2. Introduce candidates to the systems, controls and documentation used in auditing
3. Enable candidates to recognize the different approaches to auditing
4. Develop candidates’ understanding of ‘risk’ in relating to auditing
5. Enable candidates to make recommendations to senior management to improved systems and processes.
Entry Requirements
1. Completed the LCCI Level 2 English for Business; Or
2. Completed POA at GCE ‘O’ Level or equivalent; Or
3. NITEC/Higher NITEC
Language Proficiency: Pass in English at lower secondary level or Equivalent
Minimum Age: 16 years
Mode of Delivery
Classroom
Course Outcome
LCCI Level 3 Award in Principles of Auditing
Awarding Body: LCCI International Qualifications
Graduation Requirements
Candidates must fulfill at least 75% course attendance requirements to sit for examinations. To obtain the certificate, students need to obtain at least a Pass grade in their examinations.
Grading System
Results Grading
50% – 59% Pass
60% – 74% Pass with Credit
75% and above Pass with Distinction
Mode of Examination
The multiple-choice test will cover the syllabus areas as follows:
1. Understand the key role and responsibilities of the auditor
2. Understand the organization’s accounting systems and controls in relation to the audit function
3. Understand the professional standards required for an auditor and the need for professional ethics in auditing
4. Understand how to plan an audit
5. Understand a range of basic auditing techniques
6. Recognize a range of audit documentation
7. Understand the purpose of external and internal audit report
