The Bachelor of Commerce in Internal Auditing Honours at Zimbabwe Open University develops expertise in internal audit processes and risk assessment methodologies. The programme covers internal auditing standards and best practices, evaluation and improvement of organisational governance, risk management and internal control processes, and fraud detection and investigation procedures. It also includes corporate governance and ethical frameworks, plus research methodologies for auditing and governance issues.
The programme runs from foundation to advanced study through a structured programme of study. Students complete core business and accounting modules, then intermediate specialised internal auditing modules, risk management, and audit techniques. Work-related learning includes Industrial Attachment (compulsory, minimum 8 months). Advanced study includes Advanced Auditing, Forensic Auditing, Governance and Ethics, and a Research Project.