ACCT4360 - Principles of Internal Audit and Risk Managment

ACCT 4360 Principles of Internal Audit and Risk Managment (3 semester credit hours) Covers principles of internal auditing from a broad perspective, including global internal audit standards, governance, risk management, and internal control. Addresses fundamental internal auditing concepts for information technology, business processes, and accounting systems such as risk assessment, ethics, auditing techniques, consulting, and emerging internal audit issues. Required for the Internal Auditing Excellence Program (IAEP) Certificate from the IIA and promotes preparation for the IIA's Internal Audit Practitioner exam. Prerequisites: ACCT 2301 with a minimum grade of C and ACCT 2302 with a minimum grade of C. (3-0) Y