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Institution:
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St. Francis College
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Subject:
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Description:
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This course is directed to students pursuing careers outside public accounting, namely private industry and not-for-profit organizations. The course purpose is to introduce the student to internal auditing of accounting records and to focus on reporting to corporate and governing boards of organizations in accordance with ethical standards. Course objectives include understanding of internal auditing principles with emphasis on electronic data processing, statistical sampling and risk assessment; collection of evidence relating to internal control, and the flow of accounting information through an organization including ethical financial standards and compliance. The ability to write operational audit reports is emphasized. All the tools for accumulating evidential documentation regarding management evaluation are included. Topics are covered through lectures, case studies, class interaction, and report writing. Prerequisite: ACC 2101. 3 credits. Offered as needed.
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Credits:
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3.00
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Credit Hours:
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Prerequisites:
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Corequisites:
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Exclusions:
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Level:
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Instructional Type:
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Lecture
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Notes:
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Additional Information:
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Historical Version(s):
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Institution Website:
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Phone Number:
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(718) 522-2300
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Regional Accreditation:
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Middle States Association of Colleges and Schools
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Calendar System:
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Semester
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