ACCT 5640 - Internal Auditing and Control Systems

(3 credits)

Prerequisites: ACCT 4610 or equivalent.

Engages in an in‑depth examination of internal auditing practices and the design, evaluation, and monitoring of organizational control systems. The course emphasizes risk assessment, governance, compliance, and the role of internal auditors in supporting ethical and effective operations. Explores frameworks such as COSO, analyze real‑world control failures, and develop skills in testing, documentation, and reporting. Through case discussions and applied projects, the course helps to identify weaknesses, strengthen organizational processes, and contribute to sound decision‑making and accountability within today’s complex business environments.

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