Academic Catalog 2020–2021

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ACC413 Internal Audit

[3–0, 3 cr.]

The course develops an understanding and appreciation of the role of internal auditing in an organization. It covers the operational approach of the internal auditor in areas such as purchasing, production, personnel, financial management, computer operations and international operations. The course also considers the planning and organizing of an internal audit department and coordination with the outside auditor.

Prerequisite: ACC312 Intermediate Accounting II