ACCT 6430 Advanced Internal Auditing
Review of academic literature related to internal auditing. Use of an auditing cycle (planning, field work, findings report, recommendations and discussion of this). Description of the function of the internal auditor within the administrative structure of a company at the local and international levels. Establishment of the responsibilities of internal auditors and their relationship with external auditors, management and the board of directors. Discussion of auditing procedures in multinational dependencies.