ACCT 402 - Certified Internal Audit Practice CIA

3 Credits
In addition to gaining an in-depth understanding of how to conduct the various types of internal audit engagements, this course is designed to prepare the student for the Internal Audit Practice section of the CIA exam. Topics include: Managing, Planning and Supervising Internal Audit Engagements, Engagement Information, Communicating Results, Monitoring Progress, Various Types of Internal Audit Engagements, and Fraud Risk & Controls.

Grade Note(s): A grade of C or better is required to take the next course in the sequence.
Prerequisite(s): ACCT 302 and ACCT 320
Course Learning Outcomes:
1. Compare and contrast techniques and tools used to conduct an internal audit.
2. Distinguish between the types of reports used to communicate engagement results and outcomes.
3. Describe the various types of internal audit engagements.
4. Explain fraud risks and controls.