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Control and Internal Audit (ACCT 462) is an Accounting Program requirement. It is provided as a core course on year four level seven with three credit hours (3-0-3). This course provides an understanding of the fundamentals of internal auditing and controls. The course is designed for students to understand the principles of how to carry out the fieldwork necessary for the internal auditor. Topics covered include an overview of internal auditing theory, and internal audit in practice, as well as internal auditing standards and ethics. Furthermore, an in-depth review of internal controls will be examined, including internal controls best practices, risk assessment, control identification, audit design, audit process and techniques, testing of controls, audit reporting, and the impact of information system on internal auditing
