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. A-F grading only.