ACCA FIA FAU - Foundation Certificate in Auditing - International



This is a short course in Auditing which falls under the ACCA Foundations in Accountancy series. On completion of this course the student will have gained an understanding of external auditing, the techniques used in the conduct of external audits as well as internal control systems.


The Association of Chartered Certified Accountants (ACCA)

Entrance requirement

Grade 12 with a good understanding of English and Mathematics


This course can be completed in 3- 6 months


•Purpose and scope of an audit and its regulatory framework  

•Assessment of risk and plan of audit 

•Principles of internal control and features of information systems 

•Description of audit evidence and audit procedures 

•Application of International Standards of Auditing 

•Completion of audit and report 


This course consists of a paper-based exam which can be sat in June and December.

*As ACCA is a professional accountancy body, it is important for them to ensure all students are aware of how to work and act in a professional and ethical manner. Because of this all students will need to complete Foundations in Professionalism. This can be done online and completed either before or after your exams.


A SACOB Certificate in Auditing will be awarded by ACCA on completion of this course.


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