ACCT 6340 Internal Auditing

Prerequisites: Admission to the Master of Accountancy program, ACCT 4135 with grade of C or better. This course is a study of the theory and practice of internal auditing. A solid introduction into this practice area is built by a concentrated study of fundamental internal audit concepts such as organizational governance, internal control, fraud risk and business process risk. The course also includes a review of the practical skills, requirements and considerations needed to complete an actual internal audit engagement.