ACCT 4370 Internal Auditing and the Entity Control Environment
This course provides a comprehensive introduction to the internal audit profession and the internal audit process. It covers the definition of internal auditing, and the International Professional Practices Framework IPPF®, and explores key concepts related to risk, governance, and internal control. It covers how to conduct internal audit engagements, from planning to reporting, in alignment with professional standards. The course also incorporates foundational data analytics concepts, emphasizing their application in risk assessment, fraud detection, control testing, and audit reporting to enhance decision-making and audit effectiveness.