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Browse the complete catalog of available courses to explore new learning opportunities and expand your educational horizons.
Short Courses
Undergraduate Programmes
ADVANCED AUDITING AND ASSURANCE
· Upon successful completion of this module, students should be able to:- Explain the nature and purpose of assurance services and the audit function and evaluate the need for regulation in auditing practice.
- Apply fundamental ethical principles and independence requirements in accordance with professional standards and codes of ethics.
- Assess professional appointments, auditor responsibilities, and legal liabilities associated with audit engagements.
- Evaluate quality control procedures, corporate governance practices, and the regulatory environment affecting audit firms.
- Plan and perform audit engagements by applying materiality, risk assessment, analytical procedures, and internal control evaluation techniques.
- Assess the sufficiency and appropriateness of audit evidence and evaluate the use of management representations and the work of experts and other auditors.
- Evaluate subsequent events, going concern assumptions, comparative information, and other information in forming audit conclusions.
- Formulate appropriate audit opinions and reports and communicate audit findings effectively to management and stakeholders.
- Apply audit procedures to significant financial statement components and evaluate disclosures in accordance with applicable financial reporting frameworks.
- Examine assurance and related services, internal audit, outsourcing, prospective financial information, social and environmental audits, and group audits in contemporary business environments.
- Demonstrate professional judgment, analytical skills, communication skills, and ethical behavior in resolving advanced auditing and assurance issues.
MODULE CONTENT
Lecture 1: Assurance and the Audit Function
- Nature and purpose of assurance
- Need for regulation
- The audit function
- Audits of small entities
- Methodology of an audit
Lecture 2: Professional Conduct
- Fundamental principles and guidance
- Auditor independence
- Confidentiality
- Ethical issues and areas of controversy
Lecture 3: Professional Appointments
- Advertising and tendering
- Acceptance of audit engagements
- Agreeing terms of engagement
- Access to books and documents
- Change of auditors
Lecture 4: Professional Responsibility and Liability
- Fraud and auditor's responsibilities
- Professional liability
- Professional misconduct
- Professional indemnity insurance
Lecture 5: Practice Management and Regulatory Environment
- Risks facing audit firms
- Quality control
- Current developments in auditing
- Corporate governance
- Legal and regulatory framework
Lecture 6: Audit Planning and Strategy
- Audit planning
- Materiality
- Risk assessment
- Risk-based approach
- Systems and controls
- Cycles and transactions
- Balance sheet approach
- Directional testing
- Analytical procedures
Lecture 7: Audit Evidence
- Nature and sources of audit evidence
- Related parties
- Management representations
- Using the work of others
- Audit documentation
Lecture 8: Audit Evaluation and Review
- Review procedures
- Opening balances
- Comparative information
- Other information
- Subsequent events
- Going concern
- Compliance with IFRS
Lecture 9: Audit Reports
- Forming an audit opinion
- Communication issues
- Electronic reporting
- Special purpose reports
- Reporting to management
Lecture 10: Audit of Financial Statements
- Construction contracts
- Liabilities
- Income
- Expenses
- Financial statement disclosures
Lecture 11: Audit Related and Assurance Services
- Audit-related services
- Assurance engagements
- Risk assessments
- Performance management
- Systems reliability
- Electronic commerce
- Forensic audits
- Whistleblowing
Lecture 12: Internal Audit and Outsourcing
- Internal audit
- Outsourcing
- Impact of outsourcing on external audit
Lecture 13: Prospective Financial Information
- Accepting engagements
- Audit procedures
- Reporting on prospective financial information
- Expression of opinion
Lecture 14: Social and Environmental Audits
- Social and environmental performance
- Implications for companies and management
- Implications for statutory audit
- Assurance services relating to sustainability
Lecture 15: Group Audits
- Group accounting and holding company auditors
- Principal and component auditors
- Consolidation process
- Joint audits
- Auditing foreign subsidiaries
- Recent developments in group auditing
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Systems Analysis and Design
1. Brief description of aims and contentThis module enables students to use management information systems techniques to solve managerial and organizational problems of limited complexity. It includes solving formal analytic problems and implementing solutions using MIS development techniques. It focuses on Study, Analysis and Design of a System, Documenting and evaluating the System, Data Modelling, and Developing Information Management System for an Organization, Implementing and Testing
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COST ACCOUNTING
• Explain the concepts, objectives, and importance of cost accounting in organizations.• Classify and analyze different types of costs for managerial decision-making.
• Apply inventory valuation and stock control techniques in material costing.
• Compute labour and overhead costs using appropriate costing methods.
• Prepare cost statements and apply various methods of costing in business operations.
• Analyze break-even points and apply marginal costing techniques in decision-making.
• Prepare budgets and evaluate organizational performance using budgetary control systems.
• Calculate and interpret variances under standard costing systems.
• Use cost accounting information to support planning, control, and strategic decisions.
Lecturer contact
Assistant Lecturer at University of Kigali, School of Business Management and Economics: Mr MUDAKEMWA Augustin, amudakemwa@uok.ac.rw , +250785818622
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PRINCIPLES OF MANAGEMENT
II. PLANNINGUNIT – III – Principles of Management
III. ORGANIZING
UNIT – IV – Principles of Management
IV. STAFFING AND DIRECTING
UNIT – IV – Principles of Management
V. STAFFING AND DIRECTING
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ENTREPRENEURSHIP
• The module will explore a range of different perspectives on entrepreneurship and the activities of entrepreneurs. It is designed to introduce students to the business fundamentals in relation to entrepreneurship in order for them to increase their ability in managing enterprise toward innovation. Further, this module is designed to reduce potential risk in entrepreneurial business endeavors through delivering a better understanding of business fundamentals, creativities and innovation. -->
Master's Programmes
Research Methodology for Economist
1. Explain the philosophical foundations of economic research.2. Formulate researchable economic problems and objectives.
3. Conduct systematic literature reviews.
4. Develop theoretical and conceptual frameworks.
5. Formulate and test economic hypotheses.
6. Design quantitative, qualitative, and mixed-methods studies.
7. Apply appropriate sampling and data collection techniques.
8. Select and justify econometric and statistical methods.
9. Interpret empirical economic evidence.
10. Prepare high-quality research proposals and reports.
11. Apply ethical principles in economic research.
12. Produce publishable academic papers and dissertations.
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Research Methodology for Economist
1. Explain the philosophical foundations of economic research.2. Formulate researchable economic problems and objectives.
3. Conduct systematic literature reviews.
4. Develop theoretical and conceptual frameworks.
5. Formulate and test economic hypotheses.
6. Design quantitative, qualitative, and mixed-methods studies.
7. Apply appropriate sampling and data collection techniques.
8. Select and justify econometric and statistical methods.
9. Interpret empirical economic evidence.
10. Prepare high-quality research proposals and reports.
11. Apply ethical principles in economic research.
12. Produce publishable academic papers and dissertations.
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Research Methodology for Economist
1. Explain the philosophical foundations of economic research.2. Formulate researchable economic problems and objectives.
3. Conduct systematic literature reviews.
4. Develop theoretical and conceptual frameworks.
5. Formulate and test economic hypotheses.
6. Design quantitative, qualitative, and mixed-methods studies.
7. Apply appropriate sampling and data collection techniques.
8. Select and justify econometric and statistical methods.
9. Interpret empirical economic evidence.
10. Prepare high-quality research proposals and reports.
11. Apply ethical principles in economic research.
12. Produce publishable academic papers and dissertations.
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PMS91208/MUSANZE/EVENING/MAY2025-2026/MONTH 1 - PROJECT PLANNING, DESIGNING AND RESOURCING
Professional Programmes
UoK Staff Development
All Courses
All courses
Research Methodology for Economist
1. Explain the philosophical foundations of economic research.2. Formulate researchable economic problems and objectives.
3. Conduct systematic literature reviews.
4. Develop theoretical and conceptual frameworks.
5. Formulate and test economic hypotheses.
6. Design quantitative, qualitative, and mixed-methods studies.
7. Apply appropriate sampling and data collection techniques.
8. Select and justify econometric and statistical methods.
9. Interpret empirical economic evidence.
10. Prepare high-quality research proposals and reports.
11. Apply ethical principles in economic research.
12. Produce publishable academic papers and dissertations.
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