ACC 444 Performance Acc't

This course explores the principles and procedures of the internal auditor in conducting a performance audit. The duties and responsibilities of the internal auditor within the management team and organization are explored in detail. Topics covered include: the organization of the internal audit department; staff qualifications and development; long- and short-range audit plans; and the elements of internal auditing (e.g., preliminary survey audit programs, field work activities, and report and management review). Applications and research will consider both the private and governmental sector. Prerequisite: ACC 421 or permission of the instructor.