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.