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Colorado Christian University    
 
    
 
  Feb 22, 2018
 
Academic Catalog 2018-2019

ACC 305 - Design and Audit of Internal Controls

(3) Audit of Internal Controls provides students with a thorough understanding of U.S. GAAS concerning Internal Controls and the design of internal controls for accounting systems. This course provides an in-depth and thorough study of the COSO Internal Control Framework, risk analysis of a company’s internal controls, documenting accounting systems and internal controls, test and evaluation of those controls and the resulting Auditor’s Opinion on Internal Controls.

Prerequisites: ACC 201 
When Offered
Every fall semester.