Course Overview

This course is conducted in a presentation and discussion format, with online quizzes to test students' understanding of the course material. In addition, students are asked to complete an audit software project that is designed to familiarize them with ACL, the world’s leading audit software package.

The primary objectives of this course are to:

• Provide a basic introduction to the internal auditing profession and the Institute of Internal Auditors (IIA).
• Enhance understanding of key internal control issues in business processes.
• Relate business process controls to monitoring and auditing requirements of the Sarbanes-Oxley Act.
• Provide a foundation for students to prepare for the Certified Internal Auditor (CIA) Examination.