ACCT 401 - Certified Internal Audit Basics CIA

3 Credits
This course examines the differences between internal and external auditing. Students will learn how to evaluate and develop internal controls by incorporating the COSO framework, CobiT, and Sarbanes-Oxley. The course focuses on the organizing, planning, performing, and directing of internal audits; formulating corporate governance policies and procedures; and the communicating of findings.

Prerequisite(s): ACCT 302 and ACCT 320
Course Learning Outcomes:
1. Compare and contrast the various internal controls to best reduce a specified risk.
2. Assess risk and the internal control structure.
3. Apply the various audit tools and techniques.
4. Apply the International Professional Practices Framework and the Code of Ethics.
5. Identify the Internal Control Frameworks.