BSc HONOURS AUDIT AND RISK MANAGEMENT (HARMGT)
| Module Code | Module Name | Description |
|---|---|---|
| ACCN101 | Business Accounting | The module provides students with an understanding of basic accounting principles, concepts and processes in financial and management accounting and enables them to identify, record and account for basic business transactions and events so as to provide accounting information to facilitate decision making processes as well as prepare and interpret financial statements. As well as financial models’ development models. |
| ACCN102 | Quantitative Methods for Business | The overall aim of the module is to provide students with an understanding of the different data types and their collection methods, summarization analysis and interpretation for decision making as well as equipping the students with knowledge of Descriptive and Inferential Statistics. |
| ACCN105 | Business and Organisational Environment | The module equips students with various management skills of managing businesses and the ability to scan the environment. and draw implications from environmental analysis and make appropriate decisions. |
| IDBS101 |
Information & Digital Skills (University-wide Module) |
The module to be offered in the first semester to help all students develop and master the Information and Digital Skills early enough to apply them in their academic in areas. |
| LAICBMFR100/ LAICBMGMB100 / LAICBMPO100 / LAICBMCH100 | Language Acquisition and Inter-Cultural Communication (University-wide Module) | This module explores the processes of language acquisition and development, with a focus on first and second language learning. It examines linguistic structures, cognitive processes, and sociocultural factors influencing language learning. Additionally, the module addresses the principles and practices of inter-cultural communication, highlighting how culture affects language use, communication styles, and understanding across diverse cultural contexts. Students will develop practical skills for effective communication in multicultural environments, including strategies for overcoming language barriers and fostering intercultural competence in professional and social settings. |
| FINMGT101 | Economic Theory and Application for Finance | The module equips student with tools of micro- and macroeconomic analysis and, by applying them, you will understand the behaviour of households, firms and government. Problems include: trade and specialization; the operation of markets; industrial structure and economic welfare; the determination of aggregate output and price level; fiscal and monetary policy and foreign exchange rates |
| ACCN103 | Business and Corporate Law | The module aims to provide students with an understanding of various rules and principles which the Zimbabwean Business and Corporate sector uses to construct the correct business practices. It covers topics such as Introduction to law, Principles of Contract law (various special types of contracts e.g. Principles of sales and Special sales, principles of lease), principles of law of Agency, Introduction to corporate law and practice and principles of insolvency law (both Individual and Corporate). |
| ACCN104 | Introductory Financial Accounting | The module provides students with an understanding of basic accounting principles, concepts and processes in financial accounting and enables students identify, record and account for basic business transactions and events so as to provide accounting information to facilitate decision making processes that will be beneficial to organisations |
| SDLSBE101 |
Student Development and Life Skills (University-wide Module) |
This module aims to equip students with essential personal, interpersonal, and professional skills necessary for holistic development and success in academic and professional settings. It covers topics such as time management, effective communication, problem-solving, leadership, teamwork, emotional intelligence, and stress management. The module also addresses career planning, ethical decision-making, financial literacy, and strategies for maintaining physical and mental well-being. By the end of the module, students will have enhanced their self-awareness, resilience, and life skills, enabling them to navigate challenges, engage productively in society, and achieve personal and professional goals. |
| ACCN201 | Intermediate Financial Accounting 1 | The main objective of the course is to build on knowledge obtained in Introductory Financial Accounting and gain an understanding of more advanced topics in this subject. A key aspect of the course is the preparation of the financial statements of limited liability companies in accordance with the requirements of the International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS) and applicable laws of Zimbabwe. |
| ARMGT201 | Governance and Management of IT | This course covers the processes that ensures the effective and efficient use of IT in enabling an organization to achieve its set goals. On completion of this course, students will be able to understand effective evaluation, selection, prioritization, and funding of competing IT investments; oversee their implementation; and extract quantifiable business benefits. Students will be able to appreciate a business investment decision-making and oversight process, and evaluate a business management responsibility. Students will learn about the IT supply-side governance, which is concerned about ensuring that the IT organization is effective, efficient and compliant. |
| ARMGT202/ACCN203 | Accounting Information Systems | Students should be able to gain knowledge about various information technology resources available and understand the process of acquiring, developing, control and auditing information systems. |
| FINMGT203 | Financial Management | The module enables students to appreciate the role of financial management in organization and to acquaint students with knowledge of time value of money and its relevant in financial management as well as apply knowledge of time value of money in routine business applications such as calculations of loan monthly instalments, loan amortization and setting up of sinking funds for various purposes the module introduces students to project appraisal |
| ARMGT203 | Auditing and Assurance | The main objective of the module is to build foundational knowledge of Audit. This module is meant to prepare student for both a theoretical appreciation of Auditing and an introductory aspect on application. It is designed for students in their second semester ready for work related learning especially in Accredited Training Offices. |
| FISMGT202 | Tax law and practice | The module develops on the fundamentals learnt in the module Principles of taxation and planning, taxation of incorporated businesses including specialised trades such as mining and farming as well as taxation of special taxpayers who include partnerships, trusts and deceased estates. |
| CCLSBE201 |
Critical Consciousness and Life Skills(University-wide Module) |
This module focuses on the development of self-awareness, critical thinking, and practical life skills to enable students to navigate personal, academic, and professional challenges effectively. It explores concepts of critical consciousness, ethical decision-making, problem-solving, and emotional intelligence. Students engage with strategies for time management, goal setting, communication, teamwork, and stress management. The module also encourages reflection on social, cultural, and ethical issues, equipping students with the skills to act responsibly and make informed decisions in diverse contexts. |
| LAICBMSH200/ LAICBMND200 / LAICBMKI200 / LAICBMTO200 / LAICBMSL200 | Language Acquisition and Inter-Cultural Communication (University-wide Module) | This module explores the processes of language acquisition and development, with a focus on first and second language learning. It examines linguistic structures, cognitive processes, and sociocultural factors influencing language learning. Additionally, the module addresses the principles and practices of inter-cultural communication, highlighting how culture affects language use, communication styles, and understanding across diverse cultural contexts. Students will develop practical skills for effective communication in multicultural environments, including strategies for overcoming language barriers and fostering intercultural competence in professional and social settings. |
| ARMGT301 | Computer Auditing | Students should be able to understand new systems under development for computer auditing, Live applications of the computer auditing, have an appreciation of IT infrastructure as well as understand the Audit automation and its processes and understand computer auditing approaches |
| ARMGT302 | Public Sector Auditing | On completion of this module, students are expected to have a clear understanding of the framework, types and objectives of public sector auditing. They will have a knowledge of the elements and parties involved in public sector auditing, Subject matter, criteria and subject matter information, Types of audit engagement for the public sector, Confidence and assurance in public-sector auditing, The need for confidence and assurance, Levels and Forms of providing assurance, Organisational requirements, General principles, Ethics and independence of a public sector audit, Professional judgement, due care and scepticism, Quality control, Audit team management and skills, Audit risk, Materiality, Documentation, Communication, Principles related to the audit process, Planning an audit, audit Reporting in the public sector |
| ARMGT303 | Compliance and Regulatory Auditing | This module covers the practice of conducting a review of an organization for regulatory compliance together with the use of auditing to verify the on-going effective implementation of the management system adopted by the organization to ensure continued compliance. On completion of the course, students should be able to understand the obligations of the regulatory authority in auditing profession and appreciate how auditing is used as an integral part of regulatory oversight, |
| ACCN304 | Intermediate Financial Accounting 2 | The main objective of the course is to build on knowledge obtained in Introductory Financial Accounting and gain an understanding of more advanced topics in this subject. A key aspect of the course is the preparation of the financial statements of limited liability companies in accordance with the requirements of the International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS). |
| ARMGT304 | Risk Management | Students should be able to gain knowledge of risk management best practices, Development understanding of internal audits, learn details of internal audits engagements, understands the importance of risk management and internal audits in the public sector. |
| ARMGT305 | Cyber Security | This module is designed to teach security aspects to students on how to engage all functional levels within the enterprise to deliver information system security. To this end, the course addresses a range of topics, each of which is vital to securing the modern enterprise. These topics include inter alia plans and policies, enterprise roles, security metrics, risk management, standards and regulations, physical security, and business continuity. |
| RISBE301 |
Research and Innovation Skills (U-W Module) |
This Advanced Research Methods module builds on foundational research skills by equipping students with in-depth knowledge and advanced competencies in research design, methodology, and analysis. The module covers advanced qualitative, quantitative, and mixed-methods approaches, including research paradigms, sampling techniques, instrument design, data analysis, and interpretation. It also emphasises ethical considerations, research validity and reliability, and the use of appropriate analytical tools and technologies. Through critical |
| SDLSBE201 |
Student Development and Life Skills (University-wide Module) |
This module aims to equip students with essential personal, interpersonal, and professional skills necessary for holistic development and success in academic and professional settings. It covers topics such as time management, effective communication, problem-solving, leadership, teamwork, emotional intelligence, and stress management. The module also addresses career planning, ethical decision-making, financial literacy, and strategies for maintaining physical and mental well-being. By the end of the module, students will have enhanced their self-awareness, resilience, and life skills, enabling them to navigate challenges, engage productively in society, and achieve personal and professional goals. |
| ACCN401 | Advanced Financial Accounting | To develop an understanding of advanced financial accounting principles and techniques used in the preparation of consolidated financial statements including consolidated cash flow statements. |
| ARMGT401 | Advanced Computer Auditing |
The module develops on the fundamentals learnt in the module computer auditing using IT as an integral to modern auditing and management of Information Systems |
| ARMGT402 | Advanced Audit and Assurance | The main objective of the module is to build foundational knowledge of Audit meant to prepare student for both a theoretical appreciation of Auditing and an introductory aspect on application. It is designed for students in their second semester ready for work related learning especially in Accredited Training Offices and to gain an introductory appreciation of Audit and Assurance as well as to understand the regulatory requirements of various statutes of Audit and Assurance services and ISA’s. |
| ARMGT403 | Forensic Accounting | The aim of this module is to introduce the students to the field of forensic accounting. It provides an opportunity to have hands-on techniques on fraud detection, prevention and investigation and ensures that proper fraud remedial actions are implemented. |
| RISBE302 |
Research and Innovation Skills (U-W Module) |
This Advanced Research Methods module builds on foundational research skills by equipping students with in-depth knowledge and advanced competencies in research design, methodology, and analysis. The module covers advanced qualitative, quantitative, and mixed-methods approaches, including research paradigms, sampling techniques, instrument design, data analysis, and interpretation. It also emphasises ethical considerations, research validity and reliability, and the use of appropriate analytical tools and technologies. Through critical engagement with scholarly literature and practical research exercises, students develop the capacity to design, conduct, and evaluate rigorous academic and applied research, preparing them for independent research projects, dissertations, and postgraduate studies. |
| EPECPBE301 | Entrepreneurship, Professional Ethics Communication and Philosophy (U-W Module) | This module introduces students to the fundamental principles of entrepreneurship, professional ethics, communication, and philosophy as they relate to personal, professional, and societal development. It equips learners with entrepreneurial thinking and innovation skills while fostering ethical awareness, critical reasoning, and effective communication in diverse organisational and social contexts. The module explores ethical decision-making, professional conduct, philosophical foundations of knowledge and values, and the role of communication in leadership, teamwork, and enterprise development. Through participatory and reflective learning approaches, students develop problem-solving abilities, moral responsibility, critical thinking, and communication competence necessary for ethical entrepreneurship, responsible citizenship, and professional practice in a dynamic and globalised environment. |
| ACCN403 | Corporate Governance and Business Ethics | The module covers regulatory regimes, compliance requirements, and governance mechanisms to ensure lawful, ethical and effective corporate behaviour and operations. |
| ARMGT404 | Forensic Auditing | The aim of this module is to introduce the students to the field of forensic auditing It provides an opportunity to have hands-on techniques on fraud detection, prevention and investigation and ensures that proper fraud remedial actions are implemented. The increase in commercial crimes, highly-publicized financial scandals and heightened concerns over money laundering, have seen the need to advance practical knowledge and skills for detecting fraud within private and public organizations. |
| ACCN405 | Advanced Financial Accounting and Reporting | The main objective of the module is to build on knowledge obtained in Introductory Financial Accounting and gain an understanding of more advanced topics in this subject. A key aspect of the module is the preparation of the financial statements of limited liability companies in accordance with the requirements of the International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS). |
| SDLSBE401 |
Student Development and Life Skills (University-wide Module) |
This module aims to equip students with essential personal, interpersonal, and professional skills necessary for holistic development and success in academic and professional settings. It covers topics such as time management, effective communication, problem-solving, leadership, teamwork, emotional intelligence, and stress management. The module also addresses career planning, ethical decision-making, financial literacy, and strategies for maintaining physical and mental well-being. By the end of the module, students will have enhanced their self-awareness, resilience, and life skills, enabling them to navigate challenges, engage productively in society, and achieve personal and professional goals. |
| ARMGT470 | Dissertation | Students are encouraged to undertake a real-life organisation-based dissertation project. Working with an organisation, students can structure their project around a real business issue of challenge. |