Course Overview

This course is designed for students who have interest in careers in the accounting and finance functions of corporations or government entities or in the consulting/risk management/internal audit services side of public accounting firms. The purpose of the course is to introduce the student to scope of auditing in today's organizations, a scope that extends beyond far the traditional attestation of the financial statements.

Learning Achievement

A basic understanding of the use of internal auditing by top management and governing boards for controlling organizations. An understanding of techniques for risk assessment and management. Knowledge of the standards for conducting internal (management) audits. An understanding of the audit function's organization and administration. An understanding of the internal audit process. Ability to scope and to establish criteria for an effective internal audit. The ability to report effectively the results of the audit.

Competence

Course prerequisites

Grading Philosophy

Course schedule

Course type

Online Course Requirement

Instructor

Stanley Y. Chang

Other information

*Registration eligibility: juniors and above.
(College of Management) Graduate Institute of Accounting

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