ACC 315 - Internal A u d i t i n g

Institution:

University of Southern Maine

Subject:

Description:

This course focuses on the study of the nature of internal auditing, professional standards, organizational controls, operational auditing, and internal audit reporting. Students will explore the philosophy behind, and the methods needed to evaluate adherence to company policies and the strength of internal controls. The partnership relationship with the external auditor will also be evaluated. Prerequisite: ACC 211 and junior standing. Cr 3.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.usm.maine.edu

Phone Number:

(207) 780-4141

Regional Accreditation:

New England Association of Schools and Colleges

Calendar System:

Semester

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