ACCT 403 - Certified Internal Audit Knowledge Elements (CIA)

3 Credits
This course is designed to cover a broad range of internal audit information in addition to preparing the student for the Internal Audit Knowledge Elements section of the CIA exam. Topics include: Governance & Business Ethics, Risk Management, Organizational Structure, Management & Leadership Principles, IT & Business Continuity, Financial Management and the Global Business Environment.

Prerequisite(s): ACCT 302 and ACCT 320
Course Learning Outcomes:
1. Evaluate IT framework design including IT and business continuity, security, application development, and infrastructure.
2. Differentiate the various management and leadership principles, organizational structures, and risk management techniques.
3. Apply financial accounting and managerial accounting concepts to internal auditing.
4. Identify the key characteristics of corporate governance and business ethics.