FMGT 3263: Internal Control and Auditing

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Course Format Lecture 4.0 h + Seminar 0.0 h + Lab. 0.0 h
Credits 3.0

Course Description

This course introduces the concepts and procedures of external auditing with the focus on the external or attest audit. This course addresses the purpose, scope and concepts of external auditing. Topics covered include audit objectives, audit planning, internal control, audit sampling, computer auditing and audit procedures.

Registration in this course is restricted to students admitted to the BBA program or in the Advanced Certificate in Accounting program.

Prerequisite(s): Completion of 54 credits including FMGT 1321 and FMGT 2421 with a minimum "C" grade and 6 credits of university-transferable English or Communications with a minimum "C" grade; OR completion of all of the following with a minimum "C" grade: BCAP 1200, BUSM 1285, CMNS 1118, FMGT 1321, FMGT 2293 (or FMGT 1115 and 1215), FMGT 2294, FMGT 2325, FMGT 2371, FMGT 2421, and FMGT 2474.

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