Academic Calendar 2015/2016 - Operational Auditing

ACCT 4826  Operational Auditing

Prerequisites:

ACCT 2106 and ACCT 2107

Antirequisites:

ADMN 4826

Hours:

Three hours of lecture per week for one term.

Credits:

3

Description:

The primary concern of this course is with the duties of internal auditors. Internal auditing is an independent appraisal activity within an organization for the review of operations as a service to management. It is a managerial control which functions by measuring and evaluating the effectiveness of other controls. The conceptual knowledge and activities involved in achieving this objective are the subject of this course. Detailed knowledge of accounting and financial statement presentation are adequately covered in various accounting courses and need not be repeated here.