ACCT 417 - Internal Auditing

3 Credit(s)

A study of the independent appraisal activity within an entity in the form of financial, compliance, and operational audits. This course focuses on the objective and scope of internal auditing, the responsibility and authority of internal auditors, and the independence of the function. Topics include the Institute of Internal Auditors: Statement of Responsibilities of Internal Auditors, Standards for Professional Practice, and Code of Ethics. Each student performs research on the topic and participates in a group presentation.
Prerequisite(s): ACCT 105 ,ACCT 205, and junior standing.