ACT 3355 - Internal Auditing

3 Credit Hour(s)

Internal auditing theory as contained in official pronouncement (IIASB, COSO, COBIT, Sarbanes-Oxley). Emphasis will be placed on material required for the CPA exam as it relates to professional ethics, audit engagement procedures, internal control, audit sampling, evidence gathering and auditor’s reports.
Prerequisite(s): ACT 2292