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