LEVEL 1

This level provides a detailed underpinning to the study of accounting in the modern IT world. Students will be equipped with mathematical, and communication skills. It also provides students with an understanding of the legal, business and social environment in which accounting operates and be conversant in the technical languages and practices of the accounting sector in market economy.

Common Modules

• Business and Communication Skills
• Business Economics
• Business Law
• Financial Accounting 1
• Financial Accounting 2
• Introduction to Management
• Islamic Finance
• Marketing
• Quantitative and Statistical Methos
• Accounting Information System
• Fundamentals of Entrepreneurship
• Entrepreneurship project

In addition to the above, all students are also required to successfully complete General Studies modules as stipulated by the Malaysian Qualification Agency, as well as fulfill credit requirements for Co-Curricular Activities.

LEVEL 2

This level provides the introduction to practices of Internal Audit and the relationship to auditing in setting characteristics by reliance on information technology. This area of understanding will be supported by the modules Audit and Assurance, Advanced Auditing and Integrated Business Processes with SAP ERP System. The students will have the hands-on training with the system in the lab and ensures that they will be thoroughly acquainted with this important software application.

The principles of the key financial statement and how they relate to each other are covered in the module Financial Statement Analysis. Numbers tell a story and internal audit uses trend and ratio analysis to provide data from which to further investigate. At Level 2, all students are introduced to the Business Research Methods which exposes them to how to write research proposals and conduct research.

Common Modules

• Specialised Modules
• Advanced Financial Accounting
• Introduction to Taxation
• Financial Management
• Cost and Management Accounting
• Auditing and Assurance
• Integrated Business Processes with SAP ERP System
• Corporate Reporting
• Business Research Methods
• Management Accounting Techniques
• Company Law
• Workplace Professional Communication Skills
• Employee & Employment Trends
• Advanced Auditing
• Financial Statement Analysis

INTERNSHIP (16 WEEKS)

At APU, we encourage our students to be entrepreneurial and innovative. After the completion of Level 2, students will undertake a short internship/industrial training of a minimum of 16 weeks. This will provide our students opportunities to engage with realworld business problems both in our programmes and in our renowned Professional Training placements.

LEVEL 3

This level will provide students with the technical skills and knowledge to undertake a risk –based internal audit according to standards and guidelines of the International Professional Practices Framework (IPPF). IT audit concepts and rules for regulatory compliance will also be taught at this level to help the students to become a true management consultant in IT audit field. At the same time, students are also provided with non-technical skills that will enable them to lead and effect change, and communicate and influence effectively at all levels of organization.

All students at Level 3 will have to undertake an investigation module and a supervised project in their respective discipline. This project will further develop the academic and practical aspects of the student’s chosen area of study and reinforces independent learning skills.

Common Modules

• Specialised Modules
• Ethics and Corporate Governance
• Corporate Finance
• Advanced Taxation
• Strategic Management Accounting
• Business Analysis
• Financial Technology Services
• Internal Audit
• IT Audit
• Forensic Accounting
• Essential Business Skills for Audit Professionals
• Investigations in Internal Audit
• Internal Audit Project
• Note: The specialism will only appear in the academic transcript.

MQA Compulsory Subjects*

• Ethnic Relations (M’sian Students)
• Islamic & Asian Civilisation (M’sian Students)                                                                                         
• Malaysian Studies (Int’l Students)
• Malay Communication Language (Int’l Students)
• Co-Curriculum

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• Ba (Hons) In Accounting And Finance With A Specialism In Internal Audit
• Ba (Hons) In Accounting
• Finance
• A Specialism In Internal Audit