AUDI 3091 Fundamentals of Internal Auditing
Introduction to internal and operational auditing. Evolution and characteristics of internal auditing are studied as well as the relationship of auditing to other disciplines and its role in management. Complete view of the auditing cycle is presented: initial stage, report preparation and discussion. Study and analysis of different formats and documents in data collection. Relative importance of the evidence collected during the audit is examined and the Code of Professional Ethics of the Internal Auditor is studied.
Prerequisite
ACCT 2062