INTERNAL AUDIT AND FRAUD EXAMINATION

Catalog description

(Slashed with ACCT 53043 ) This course introduces students to the internal audit profession and the internal audit process. Topics include the definition of internal auditing, the International Professional Practices Framework (IPPF), risk, governance and control issues and conducting internal audit engagements. This course also provides an overview of fraud examination and forensic accounting, including the introduction to fraud in business, the circumstances in which it arises, techniques for preventing, detecting, measuring fraud and the skills necessary to respond and resolve fraud once discovered. Students apply the concepts to analyze cases in internal audit and fraud examination. Written and oral communication skills are emphasized.