FMGT 4880: 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.

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 Post-Degree Diploma in Accounting.

Prerequisite(s): A minimum "C" grade in FMGT 4820 and 4824.

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Course Outline