ACCT 4160 - Internal Auditing (3)

Theory and principles of internal audit practice and procedures in accordance with Standards for the Professional Practice of Internal Auditing. The course includes a study of the development of the profession, techniques, purpose, objectives, and administration of internal auditing. Audit reports furnishing management with analyses, appraisals, recommendations, counsel, and information concerning activities review are also covered. Prerequisite(s): ACCT 3200.