Dec 05, 2025  
2024-2025 Graduate Catalog 
    
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2024-2025 Graduate Catalog [NOTE!!!! THIS IS AN ARCHIVED CATALOG. FOR THE CURRENT CATALOG, GO TO CATALOG.NIU.EDU]

ACCY 562 - Internal Auditing

Study of internal audit objectives, processes and reporting. Topics include internal audit standards, independence of the internal audit function, objectivity of the internal auditor, principles of the Institute of Internal Auditors’ Code of Conduct, internal controls, risk assessment, risk-based audit procedures, fraud risk components, documentation, and communications. A student may not receive credit for both ACCY 462 and ACCY 562. A student must earn a grade of C or better in an assurance services course prior to enrollment.

Credits: 3