FMGT 3263: Internal Control and Auditing
| 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.
Students will receive credit for only one of FMGT 3263 or 4880. FMGT 3263 may not be used to satisfy the FMGT 4880 requirement.
Registration in this course is restricted to students admitted to the BBA or in the Certificate in Advanced Accounting.
Prerequisite(s): A minimum of 54 credits including a minimum "C" grade in FMGT 1321 and 2421, and a minimum "C" grade in six credits of university-transferable English or communications; or a minimum "C" grade in all of the following: BCAP 1200, BUSM 1285, CMNS 1118, FMGT 1321, 2293 (or 1115 and 1215), 2294, 2325, 2371, 2421, and 2474.
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