AUDIT PSYCHOLOGY (2 Credits)

Learning Outcomes :

On successful completion of this course, student will be able to: LO1 – define Explain the role of social and behavioral disciplines in conducting audit; LO2 – Identify Identify the behavioral and social skills needed by auditors in their relation with clients; LO3 – apply Apply behavioral and social skills to reinforce the effectiveness of audit process.

Topics :

1. Behavioral Foundations of Auditing;
2. Social Behavioral Relationships in Internal Auditing;
3. Behavioral Factors Influencing Internal Auditor or Client Relationship;
4. Behavioral Aspects of Field Operation;
5. Behavioral Competencies Underlying Essential Attributes;
6. Behavioral Skills- Communications;
7. Behavioral Skills- Negotiation;
8. Behavioral Aspects of Forensic Auditing.