ACCT 8740 - Seminar on Internal Auditing

3 Credit Hours
Prerequisites: ACCT 4610 or ACCT 8050.
Description
In this course students are introduced to the current theory and practices of internal auditing viewed as a component of organizational governance. Students will learn to evaluate the effectiveness of various internal controls and make recommendations for improving corporate governance. Impor- tant auditing-related theories including risk management will be discussed along with practical implications of in- ternal management controls and the monitoring required for improving their effectiveness. The course will include cases and also expose students to the ethical, independence, and technological issues that internal auditors deal with.