ACCT 5450 - Seminar in Internal Auditing

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5450. Seminar in Internal Auditing. 3 hours. A study of the theory and practice of internal auditing. The course examines the difference between internal and external auditing, focusing on such issues as independence, audit scope, reporting and human relations. Specific internal audit topics include operational auditing, audit administration, planning and supervision, and internal audit reporting. Prerequisite(s): ACCT 4100 and 4400.