Auditing Accounting Audit Objectives Audit Limitations Scope of Audit Types of Audit Internal Control Internal Audit Vouching Verification Valuation Company Auditor Auditor’s Rights & Duties Audit Report Information Systems Audit (ISA) Corporate Governance Corporate Scandals Governance Codes & Standards Corporate Social Responsibility (CSR) Companies Act 2013 (CSR Provisions)
Course Description – Auditing & Corporate Governance
This course provides a comprehensive introduction to the concepts, principles, and practices of auditing, corporate governance, and corporate social responsibility (CSR). It covers the nature, scope, and objectives of auditing, along with various audit types and procedures used in different business environments including banking, insurance, and non-profit sectors. Students learn essential audit techniques such as audit planning, vouching, verification, and internal control systems. The course also explains the role, responsibilities, and ethical requirements of company auditors and highlights modern developments such as Information Systems Audit.
In addition, the course introduces key frameworks and models of corporate governance, examines major corporate scandals, and discusses governance reforms and global standards. It concludes with an exploration of CSR concepts, legal provisions under the Companies Act 2013, and the relationship of CSR with business ethics and sustainability. Overall, the course builds foundational knowledge for understanding assurance functions, ethical corporate conduct, and responsible business practices.
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Graduated in M.com,BEd with NET and SET
