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ACCT 404. Internal Audit 2

Credits: 3
Department: Accounting
Description: Governance and security issues related to information technology.
Prerequisites: ACCT 304
Semester Offered: DEMAND
Grading Method: ABCDF

Student Learning Outcomes

1. Evaluate the role internal auditors play in assessment and review of information controls and how these controls fit into the governance process within an organization.
2. Describe how information technology controls relate to internal audit standards and guidelines and how this process is viewed by regulatory bodies.
3. Recognize which information technology processes with organizations are prone to control issues and how this will affect the internal auditor's allocation of resources.
4. Identify the roles and responsibilities for various groups within an organization regarding internal controls over information technology.
5. Interpret the relationship between technology and the corporate governance profile of the organization.
6. Analyze fraud risks and controls as they relate to information technology.






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