Module Descriptors
MANAGEMENT CONTROL AND INTERNAL AUDIT
ACCT70295
Key Facts
School of Justice, Security and Sustainability
Level 7
15 credits
Contact
Leader: Ahmad Mlouk
Hours of Study
Scheduled Learning and Teaching Activities: 36
Independent Study Hours: 114
Total Learning Hours: 150
Assessment
  • ASSIGNMENT weighted at 100%
Module Details
ASSESSMENT DETAILS
An Assignment of 3000 words weighted at 100% (covering all LOs)
INDICATIVE CONTENT
This module commences with an introduction to control systems within an organisational context with reference to motivation, contingency planning and ethics. Organisation resources, strategy and financial investment are discussed and applied to a case study within an overarching project. The details of the project will be brought together using appropriate project management software. You will study a range of key performance indicators including that of quality and the associated quality assurance systems. Finally the role of the auditor and audit systems will be addressed and the relationship between the auditor and levels of senior management and internal auditors is explored.

When studied as part of the MSc International Accounting and Financial Management, the successful completion of this module may lead to an exemption from a professional accountancy qualification - for up to date information on accreditation and exemptions please contact the Award Leader
LEARNING OUTCOMES
1. CRITICALLY ANALYSE THE ESSENTIAL ELEMENTS OF A CONTROL SYSTEM AND THE ACTIVITIES WHICH CONSTITUTE THE MANAGEMENT CONTROL PROCESS
Analysis
Knowledge & Understanding
Learning

2. CRITICALLY EVALUATE THE USE OF VARIOUS PERFORMANCE MEASUREMENT SYSTEMS
Analysis
Knowledge & Understanding
Learning

3. COMPREHENSIVE UNDERSTANDING OF THE ADVANCED THEORETICAL CONCEPTS AND MANAGEMENT OF THE INTERNAL AUDIT PROCESS AND THE ROLES AND RESPONSIBILITIES OF THE INTERNAL AUDITOR.
Knowledge & Understanding
Learning
LEARNING STRATEGIES
The learning strategy for the module requires students to commit 150 learning hours (including assessment) of this there will be 36 hours of class support and 114 hours of independent and self directed study.
The lecture/tutorial pattern may vary with some activities taking place in medium size group workshops.

18 hours of tutor lead sessions
18 hours of student centred learning sessions

There will be lectures to deliver the core material, as well as smaller group sessions, including problem solving, discussion and workshop type delivery. Students will be expected to complete the exercises and directed learning in the independent learning time.
RESOURCES
Module study guide
The University Library and Learning Resources - books and academic journals
The module VLE
Electronic data bases
Learning support materials
Internet
SPECIAL ADMISSIONS REQUIREMENTS
FOR INTERNATIONAL COLLABORATIVE PARTNERS ONLY
TEXTS
Epstein, M.J. and Manzon, J.F. (2008) Performance measurement and Management Control; Measuring and rewarding performance. Emerald group.
Hutzschenreuther, J. (2009) Management control in small and medium sized enterprise: Indirect control. Gabler Pub.