BUS 327 - Internal Audit

Unit(s): 2

This course is designed to introduce students to the internal audit profession and the internal audit process. Topics that will be covered include: the definition of internal auditing, the IIA’s International Professional Practices Framework (IPPPF), risk, governance and control issues, conducting internal audit engagements, and more.Prerequisites: BUS 320 Learning Objectives:1. Understand the definition of internal auditing and the purpose of internal auditing.2. Understand the use of IPPPF and be able to apply it in a variety of situations.3. Understand and be apply to apply the internal audit process during an engagement as well as write a report on the outcome.4. Understand the various organizational governance systems, the selected business applications such as enterprise risk management (ERM), internal control identification, design and evaluation.5. Understand how ethics and fraud issues reflect on an organization.

Prerequisite: BUS 320 Minimum grade of C-
School of Management