Academic Catalog 2022-2023 
    Jan 27, 2023  
Academic Catalog 2022-2023

ACC 305 - Design and Audit of Internal Controls

(3) The course provides a thorough understanding of U.S. Generally Accepted Auditing Standards for Internal Controls and the design of internal controls for accounting systems. This course provides an in-depth study of the COSO Internal Control Framework and risk analysis of a company’s internal controls to prevent fraud and errors.  Students learn to document accounting systems and internal controls, design tests and evaluate the controls, and prepare the resulting Auditor’s Opinion on Internal Controls.

Prerequisites: ACC 201 
When Offered
Every fall semester.