Course Description

This course is designed to improve and enhance your knowledge of internal auditing, information systems auditing, and written and oral communications skills.

You are required to join the Institute of Internal Auditors (IIA) as a Student Member. [Professor] has made arrangements for you to join the IIA at a discount. Please consult the email sent from [Professor] for the details pertaining to the discounted IIA Student Membership.

The course will discuss the role of the internal auditor and their relationship with:

• Boards of directors and audit committees
• Chief executive officers
• Members of senior management
• Division and/or operations managers
• External auditors
• Stakeholders
• The general public

The course will also emphasize the use of computer-based aids and data mining software.

During the semester, some guest speakers may visit to share their experiences and expertise to enhance the quality of this course.

Course Objectives

• To develop intellectual curiosity, the ability to spot the unusual, and the tenacity to discover the cause.
• To have the willingness to scrutinize details, without losing sight of the big picture.
• To understand financial deception in order to detect it and to develop deterrence measures.
• To understand evidence-gathering and investigative procedures.
• To accept that everything you do will be challenged.
• To develop the confidence to handle challenges and respond.
• To begin the development of your “Professional Skepticism.”
• To apply your computer skills.
• To produce exceptional written reports.
• To enhance your verbal presentation skills.
• To refine your time management techniques.