ACCT 344: Internal Auditing
Internal Auditing brings a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control and governance processes. It is designed to add value and improve an organization’s operations. Topics covered include: The Institute of Internal Auditors’ International Professional Practices Framework; risk assessment, including internal control system evaluation; and the relationship of management and employee fraud to the internal audit process. Outside speakers and case studies will be used to demonstrate the application of internal auditing practices in the real world.