Discusses internal auditing procedures as opposed to those performed by the independent public accountant. Considers the ethical and legal responsibilities of the auditor. Includes an introduction to operational auditing as a tool for increasing both the efficiency and effectiveness of a firm's accounting system. Course Objectives to recognize auditing-related issues and identify appropriate information sources to arrive at audit decisions. Participation and Preparation Students are expected to attend all class meetings, to be prepared, and to participate in discussions.
Readings are to be studied prior to the applicable class meeting.
Selected materials from the Robertson text will be assigned and subject to periodic collection. Research Paper A research paper on an auditing-related topic is optional . Details are presented on a separate handout. Details are presented on separate handouts. Details are presented on separate handouts.