ACCY 462 - 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.

Prerequisites & Notes
PRQ: A grade of C or better in each of the following courses: FINA 320, MGMT 335, MKTG 295, OMIS 338, and ACCY 360. A grade of C or better in ACCY 375 (for ACCY majors). A grade of C or better in either FINA 391, MGMT 346, or OMIS 442 (for ACCY minors).
Credits: 3

Writing Infused:
No
Human Diversity:
No
General Education Designation:
No
Community Engaged Course:
No