ACCT 442 - Internal and Operational Auditing

Institution:

California State University-San Bernardino

Subject:

Description:

Theory and practice of internal auditing as an operational appraisal activity within firms. Distinction between internal auditing and external, independent auditing. Use of tools to assist management control structures and operations. Focus on evaluating effectiveness, efficiency and compliance of firm activities. Prerequisite: ACCT 373. (4 units)

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.csusb.edu

Phone Number:

(909) 537-5000

Regional Accreditation:

Western Association of Schools and Colleges

Calendar System:

Quarter

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