ACC 4700 - Internal Auditing

Credits: 3 (3 + 0)

Prerequisite(s): ACC 3510 with a grade of “C” or better

Description: This course introduces students to the internal audit profession and the internal audit process. Topics include the Institute of Internal Auditor’s International Professional Practices Framework (IPPF), risk, corporate governance, internal control, audit methodologies, and conducting internal audit engagements. Students seeking Certified Public Accountant (CPA) licensure are required by the Colorado State Board of Accountancy to complete six semester hours of auditing coursework. Three hours may be satisfied through completion of this course. The remaining three semester hours must focus on Generally Accepted Auditing Standards (GAAS).