Internal Audit and ESG ReportingLaajuus (5 cr)
Course unit code: C-02467-YL00FM76
General information
- Credits
- 5 cr
- Teaching language
- Finnish
- Institution
- Häme University of Applied Sciences
Objective
You know how to define the position and tasks of internal auditing, understand the systematics of internal auditing, and you know the frameworks and standards of internal auditing. You get to know the EU legislation and frameworks governing sustainability and responsibility reporting. You learn about mandatory and verified ESG reporting as part of financial statement information and the role of internal audit in ensuring the quality of responsibility reporting.
Content
- Internal audit and control - Internal audit framework and standards - ESG reporting
Assessment criteria, satisfactory (1)
You understand, remember and can explain key concepts in the learning assignment.
Assessment criteria, good (3)
You understand, remember, can explain, can apply, analyse and evaluate key concepts in learning assignments.
Assessment criteria, excellent (5)
You understand, remember, can explain, can apply, analyse, evaluate key concepts and create new in learning assignments.