Course Catalog

MBAD6260 - Internal Auditing Fall 2012 This course is an introduction to the methodology of internal auditing and to the utilization of the results of the audit by management in its decision making. The student also explores concepts and standards of internal auditing and their applications. The role of the internal auditor in detecting fraud, waste, and misuse of assets is studied. Finally, the organization and administration of an internal audit department and its interactions with management and the Audit Committee of the Board of Directors are covered. Prerequisite: ACCT4010 and MBAD6210 or Department Head approval 3 Credits

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