Program Description
The Bachelor of Science in Auditing (BSAu) is a specialized undergraduate program designed to develop competent professionals equipped with the knowledge and skills necessary for modern auditing practices. The program focuses on internal and external auditing, risk assessment, fraud examination, and assurance services in both the public and private sectors. It blends theoretical frameworks with practical applications to prepare graduates for careers in financial auditing, internal control evaluation, and compliance monitoring.

Throughout the 15 tri-semesters, the Bachelor of Science in Auditing program follows a progressive learning model that begins with core courses in accounting fundamentals, business mathematics, and economic principles to build a strong financial base. As students advance, the curriculum immerses them in specialized auditing areas, including internal auditing, operational audits, governance and risk management, forensic accounting, and information systems auditing. Emphasis is placed on practical applications through audit case studies, simulations, and hands-on use of auditing software and data analytics tools. In the final stages, students engage in research methodology, complete audit-focused capstone projects, and participate in internships that hone their investigative, analytical, and professional judgment skills, preparing them to tackle complex auditing challenges and uphold accountability across diverse sectors.

Mode of Study

• Open & Distance Learning: (Online)
• Tri-semester system: (3 semesters per academic year)
• Program Duration: 5 years

Program Objectives

The BSA program aims to:

• Equip students with in-depth knowledge of auditing concepts, including International Standards on Auditing (ISA), Generally Accepted Auditing Standards (GAAS).
• Train students to perform internal audits for assessing the effectiveness of internal controls, governance, and risk management, as well as external audits
• Enable students to critically evaluate financial and operational data, identify anomalies, detect fraud, and assess risk exposure to make well-informed audit judgments
• Provide specialized knowledge and tools for detecting, investigating, and reporting fraud, financial misconduct, and white-collar crimes within organizations, government institutions, and public interest entities.
• Instill ethical standards and integrity in auditing professionals by emphasizing the importance of independence, objectivity, confidentiality, and professional skepticism in all audit engagements.
• Train students to conduct enterprise-wide risk assessments, evaluate the adequacy of internal controls, and propose strategies for mitigating financial and operational risks.
• Equip students with the knowledge needed to ensure organizational adherence to laws, regulations, and internal policies, while promoting accountability, transparency, and good governance.

Program Learning Outcomes (PLOs)

Upon completion of the BSAu program, graduates will be able to:

1. Apply fundamental concepts and professional standards in auditing, accounting, and financial reporting to evaluate and analyse organizational performance.
2. Plan, execute, and report on internal and external audits in accordance with International Standards on Auditing (ISA) and ethical guidelines, ensuring objectivity and professional competence.
3. Assess the design and effectiveness of internal control systems and recommend improvements to enhance operational efficiency, risk mitigation, and compliance.
4. Identify potential risks in financial and operational activities and develop audit strategies that address material risks and improve decision-making.
5. Analyses legal frameworks, corporate governance codes, and ethical standards relevant to the audit profession, and integrate them into auditing practices.
6. Prepare accurate and comprehensive audit documentation and reports, and effectively communicate findings and recommendations to stakeholders, audit committees, and management.

Career Prospectus

Graduates of the Bachelor of Science in Auditing (BSAu) program are equipped with specialized knowledge in internal and external auditing, risk management, compliance, forensic investigation, and financial analysis. This prepares them for a wide range of career opportunities in both the public and private sectors, including regulatory bodies, audit firms, government agencies, NGOs, and financial institutions. Possible career paths include:

• Internal Auditor
• External Auditor (Public or Private Sector)
• Certified Internal Auditor (CIA)
• Forensic Auditor / Fraud Examiner
• Risk and Compliance Analyst
• Assurance Associate (Audit Firm)
• Financial Auditor (Government Auditor-General Offices, Ministries, etc.)
• Audit Consultant / Advisory Specialist
• Corporate Governance and Compliance Officer
• Information Systems Auditor (CISA)
• Accounting Information Systems Specialist
• Tax Auditor / Revenue Authority Officer
• Financial Analyst / Reporting Officer

Additionally, graduates are well-positioned to pursue professional certifications such as:

• CIA (Certified Internal Auditor)
• CPA (Certified Public Accountant)
• CFE (Certified Fraud Examiner)
• CISA (Certified Information Systems Auditor)
• ACCA / CA (Chartered Accountant)