ACC 6324 - Internal Audit, Ethics, and Governance

Credits: 3 Class: 3 Lab: 0
Prerequisite(s): MPAC students and MBA Accounting concentration students are presumed to be qualified for enrollment. 

Accounting undergraduate students with a minimum GPA of 3.0 who are in their graduating semester, and graduate students are eligible to apply for ACCI chair’s permission to enroll. 
This course introduces students to the internal audit profession and the internal audit process and explores controls and auditing procedures within companies. Topics covered in this course include the definition of internal auditing, the Institute of Internal Auditors (IIA)’s International Professional Practices Framework (IPPF), risk, governance and control issues, conducting internal audit engagements, and ethics. This course is essential for students preparing to take Sections One and Two of the Exam for Certified Internal Auditor.