AC 504 Auditing and Internal Controls
Introduction to the audit and reporting process including an introduction to internal controls. Topics include demand for audit and other assurance services, internal controls in an IT environment- CoBIT, legal and regulatory environment, professional ethics, and rules of conduct. Includes audit project on internal controls.
Credits
3
Prerequisite
Acceptance to the Certificate in Accounting Program plus
AC 300 (intermediate Accounting I) and
AC 312 (Intermediate Accounting II) or
AC 501 (Intermediate Accounting I)