Organisational Systems and Processes (OSP)
This module develops students’ understanding of the key organisational functions, systems and processes that underpin effective business operations. It equips learners with the knowledge needed to assess and provide assurance over financial management, technology environments, organisational behaviours, and broader operational functions that contribute to organisational value.
Students will explore foundational concepts in finance, information and communication technology (ICT), data analytics, and organisational operations to strengthen their capability across governance, risk and assurance activities.
OSP is delivered through six microcredentials, comprising core content and electives:
- Data Analytics (choose between PowerBI/SQL)
Introduction to data concepts, analytical techniques, data integrity, and how Internal Audit uses data to drive insights and assurance.
- Essentials of Accounting and Finance
Covering financial reporting, budgeting, management accounting, and analysis of financial statements to support assurance activities.
- Essentials of ICT Systems and Processes
Overview of ICT governance, ICT risks, general and application controls, cybersecurity, ICT project assurance, and audit approaches.
- Elective 1 – Specialisation Option
- Elective 2 – Specialisation Option
- Elective 3 – Specialisation Option
Students can select from a range of electives to tailor their development pathway and deepen expertise in areas aligned to their career goals.
Elective Options Include:
- Project Governance and Assurance
- Enterprise Risk Management – Internal Audit Relationship
- Auditing Organisational Behaviour
- Management Accounting and Financial Statements
- Root Cause Analysis and Operational Improvement
- Economic Concepts
- Artificial Intelligence and Internal Auditing
Upon completion, students will have a well-rounded understanding of the organisational functions and systems that Internal Auditors review, enabling them to deliver high-quality, value-adding assurance.