Auditing and Assurance

Catalog description

This course examines the principles and practices of external and internal auditing, emphasizing auditing standards, risk assessment, internal control evaluation, and evidence-based deicision-making. Students explore the full audit process, from planning and testing to reporting, within the context of regulatory compliance and professional ethics. Through case studies and hands-on simulations, students apply AI-powered auditing tools to analyze financial data, identify anomalies, and evaluate risk patterns. The course integrates technology-driven auditing methods with professional judgment to enhance audit quality, efficiency, and ethical integrity in both public and private sector settings.