ACCT 4325 - Internal Auditing

Concepts and techniques through which an organization’s own employees ascertain for the management whether (1) established management controls are adequate and are effectively maintained; (2) records and financial, accounting, and other reports reflect actual operations and results accurately and promptly; and (3) each division, department, or other unit is carrying out the plans, policies, and procedures for which it is responsible.

Credit Hours 3

Contact Hours 3

Prerequisites
ACCT 4317