Auditing is considered as a complex interactive process of collecting corporate evidence and applying professional judgment. The presentation of the topics is based on the principles and rules issued by the International Federation of Accountants (IFAC) and mainly on the International Standards on Auditing and the Code of Ethics. The content of the course adopts the assumption that auditing examines all aspects of the business and is based on a careful analysis of the business risks of the audited organization. 

Internal Auditing concerns the presentation of internal audit procedures within companies. For the first time in Greece, it was officially introduced in the life of companies with the law of Corporate Governance (Law 3016/2002). Upon successful completion of the course the student will be able to:

1. Define auditing and define the content of the auditing profession.

2. Describe the services offered by Certified Public Accountants.

3. Know the history and the organization of the Greek auditing profession.

4. Analyze the institution of corporate governance.

5. Define the concept of internal auditing/control.

6. List the services that auditors offer.

7. Describe how the auditing profession is organized internationally.

8. Understand the Code of Professional Conduct of the audit profession.

9. Identify business risk and its sources.

10. Describe a company's management internal valve.

eclass: https://eclass.uop.gr/courses/464/