Internal Auditing

Internal auditing theory as contained in official pronouncement (IIASB, COSO, COBIT, Sarbanes-Oxley). Emphasis will be placed on material required for the CPA exam as it relates to professional ethics, audit engagement procedures, internal control, audit sampling, evidence gathering and auditor's reports. Account majors must complete this course with a grade of C or better.

Credits

3 credits

Course Code

ACT 3355