2019-2020 Undergraduate/Graduate Catalog

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)

General Education

Offered

  • Fall and Spring
  • Summer