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College · Business Studies

Bachelor of Science in Internal Auditing (BSIA)

The Bachelor of Science in Internal Auditing (BSIA) is a four-year specialized business and accountancy degree program designed to prepare students for careers in internal auditing, risk management, governance, and compliance. Aligned with Commission on Higher Education (CHED) standards (CMO No. 29, s. 2017) and the International Professional Practices Framework (IPPF) of the Institute of Internal Auditors (IIA), the program focuses on providing independent, objective assurance and consulting services that add value and improve an organization's operations.

Throughout the curriculum, students build a strong foundation in financial and managerial accounting, taxation, regulatory compliance, and business law alongside specialized auditing courses. Core instruction covers operational auditing, financial auditing, information systems (IS) auditing, forensic auditing, enterprise risk management, and corporate governance. By learning how to evaluate internal control systems and identify operational inefficiencies or fraud vulnerabilities, students develop the analytical skills needed to safeguard organizational assets.

The program integrates classroom theory with practical, experiential learning through case analyses, audit simulations, data analytics tools, and a mandatory internship or practicum in corporate, government, or public practice environments. This hands-on approach enables learners to apply risk-based auditing methodologies, draft comprehensive audit reports, and communicate actionable recommendations to executive management and audit committees.

Ultimately, the BSIA program equips graduates with the ethical judgment, critical thinking, and technical competencies required to excel in assurance and advisory roles across diverse industries. It also serves as a direct academic pathway toward earning globally recognized professional credentials, such as the Certified Internal Auditor (CIA), Certified Information Systems Auditor (CISA), and Certified Fraud Examiner (CFE) designations.

Bachelor of Science in Internal Auditing
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