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

Admission to a School of Business graduate program, or permission of the Associate Director of Graduate Programs, or permission of the Department of Accounting Chairperson, plus AC 300 (Intermediate Accounting I) and AC 312 (Intermediate Accounting II) or AC 501 (Financial Reporting I)

General Education

Offered

  • Fall and Spring
  • Summer
  • On Demand