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This course provides a solid introduction to the internal auditing process and provides a thorough overview of key concepts.  Topics include the definition of internal auditing, the International Professional Practices Framework (IPPF) standards by the Institute of Internal Auditors, risk, corporate governance, internal controls, and conducting internal audit engagements.  Students will be introduced to report writing, wrap-up and follow-up. Material will also feature information related to managing an internal audit department, planning, sampling, working papers, flowcharting, data analytics, IT, fraud risks, external and internal quality assessments. Additional areas of focus include major operational audit areas such as production, marketing, payroll, procurement, and personnel. 

Intended Audience:

  • Finance, accounting, business professionals
  • Students seeking an introduction to internal auditing
  • CPAs, CMAs, CIAs, CISAs and candidates pursuing these certifications
  • Internal auditors
  • Compliance professionals
  • Controllers
  • Government Auditors
  • Quality Assurance professionals
Upon completion of this course, students will be able to:
  • Delineate the roles and responsibilities of internal auditors in an organization
  • Interpret and discuss internal auditing standards and guidance
  • Understand risk management, governance and internal control concepts
  • Apply in practice the risk-based audit approach in planning, risk assessment, testing and reporting stages of the audit process
  • Learn how to apply the functionalities of several data analytics tools
  • Recognize issues related to fraud
  • Explain differences between assurance and consulting engagement
Students may earn up to 40 CPEs upon the completion of this course. To receive CPEs, students are required to adhere to the policies of tracking hours attended in class throughout the quarter.

Note: Required prerequisites are Intermediate Accounting 1 and 2, or intermediate level knowledge of accounting principles. Academic units from this course are eligible to be used to meet the educational requirements set by the CA Board of Accountancy for CPA Exam eligibility and licensure, subject to their final approval. (Visit: https://www.dca.ca.gov/cba/)

For questions about this course, please contact the UC San Diego Extension Accounting Program at AcctgTaxProgram@ucsd.edu 

Course Number: BUSA-40958
Credit: 4.00 unit(s)
Related Certificate Programs: Accounting

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