MBA 672 Performance/Operation Auditing

The purpose of the course is to explore the principles and procedures of the internal and 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/short range audit plans, and the elements of internal auditing (e.g., preliminary survey audit programs, field work activities, report and management review). Prerequisite: MBA 511 or equivalent, at the discretion of the instructor. (3 credits)