ACCT 4050 PRINCIPLES OF INTERNAL AUDIT (3 credits)
This course introduces students to the internal audit profession and the internal audit process. Topics include: the definition of internal auditing, The Institute of Internal Auditor's International Professional Practices Framework, risk, governance and control issues, fraud detection and mitigation, communicating results, and conducting internal audit engagements. (Cross-listed with ACCT 8056).
Prerequisite(s): ACCT 3030 and ACCT 3080, each with a grade of C or better, and overall and upper-level accounting GPAs of 2.5 or better. Not open to non-degree graduate students.