Apr 05, 2025  
2017-2018 CSU East Bay Catalog 
    
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ACCT 4253 - Internal Auditing

Units: 4
Introduction to internal audit profession and process. Topics include the definition of internal auditing, IIA International Professional Practices Framework, risk, governance, control issues, conducting internal audit engagements, auditing standards, working papers, audit procedures and evidence gathering, sampling, and flow charting.   Prerequisites: ACCT 3211  with a grade “C” or better. Grading: A-F grading only.


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