Syllabus

PREREQUISITE COURSES

This course is designed for both graduate students.
Prerequisite courses include Accounting 201 and 202 or Accounting 601 or two semesters of undergraduate accounting courses.

COURSE OBJECTIVES

This course is designed to prepare you to be a professional internal auditor. To accomplish this objective I will be presenting technical information as well as evaluating your analytical and communication skills. These are the essential elements for a successful career in internal auditing and indeed in the business/professional world. The successful completion of this objective will also assist you in passing the CIA exam (although this is a secondary course objective).

LEARNING GOALS

Specific learning goals for the course include:

1. Students will demonstrate an understanding of the purpose and services offered by professional organizations affecting the internal auditing profession.

2. Students will demonstrate an ability to analyze real world situations and apply professional standards.

3. Students will demonstrate the ability to successfully address issues in establishing an internal auditing organization.

4. Students will demonstrate the ability to successfully address issues in managing an internal auditing organization.

5. Students will demonstrate an ability to successfully address issues in conducting an internal auditing assignment.

INSTRUCTIONAL METHODS

The course consists of modules designed to allow the student the maximum amount of flexibility.

Each module consists of a web site containing written notes (in lieu of lectures) pertaining to assigned readings in the textbook. The written notes are designed to guide the student through the sometimes rather extensive textbook readings.

The readings should be considered as background for the lectures. The student can also contact the instructor by e-mail dziegnf@odu.edu or phone 757-683-3514.