ACC 4360 - Internal Auditing: Enterprise Risk Management

Institution:

CUNY Bernard M Baruch College

Subject:

Accountancy

Description:

4 hours; 4 credits This course focuses on the central role that internal auditors play in the management of risk, most specifically in the efficient allocation of scarce resources. It introduces the professional frame of mind, knowledge, skills, and techniques that are required for an internal auditor to successfully fulfill his/her role, to apply project and engagement management concepts, and to form judgments and make decisions in an uncertain environment. Course objectives include understanding internal controls and security, risk assessment and assurance, auditor/internal auditor obligations and regulation, and the professional role of internal auditors in economic organizations.Written and oral assignments throughout the course emphasize the importance of communication skills for internal auditors. This course may be taken before or after ACC 4361. Prerequisites: ACC 3100, 3200, and 3202 and a minimum overall GPA of 2.5 in all 3000-level accounting courses taken at Baruch. Note: A minimum of 8 credits of 3000-level accounting courses must be taken at Baruch College (effective Fall 2006, for students who take their first 3000-level accounting course in Fall 2006 or thereafter).

Credits:

4.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.baruch.cuny.edu

Phone Number:

(646) 312-1000

Regional Accreditation:

Middle States Association of Colleges and Schools

Calendar System:

Semester

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