Thanks to Mark Salamasick at University of Texas-Dallas for contributing this syllabus.
The course will cover internal audit from a broad perspective that includes information technology, business processes, and accounting systems. Topics include internal auditing standards, risk assessment, governance, ethics, audit techniques, and emerging issues. The course covers the design of business processes and the implementation of key control concepts and will use a case study approach that addresses tactical, strategic, systems, and operational areas. Business improvements in the effectiveness and efficiency of business processes and controls will be covered in the areas of operations, finance and technology. The course is open to all majors with an interest in the design and testing of controls for improving management processes. This is the first course leading to an Internal Auditor Educators Partnership Certificate and will prepare students to sit for the Certified Internal Auditor exam. This course requires a significant degree of participation from all students on projects throughout the course.