AIM 6380
Internal Audit

Covers the design of business processes and the implementation of key control concepts. The course includes a case study approach that will address tactical, strategic, systems and operational areas. The course is open to all majors with an interest in the design and testing of controls for improving management processes. This is the first course leading to the Internal Auditing Education Certificate and will prepare students who plan to sit for the Certified Internal Auditor Exam. Students receive practical audit experiences as part of the class. No prerequisites.

CIA
CPA
CISA

AIM 6334
Auditing and Attestation

Basic concepts, philosophy, standards, procedures, and practices of auditing are presented. Topics include generally accepted auditing standards, the changing role of the independent auditor in society, professional conduct and ethics, the auditor's reporting responsibilities, risk assessment, internal control, fraud, evidential matter, the computer in auditing and the global economy. Prerequisites: AIM 6330 or equivalent.

CIA
CPA
CISA

AIM 6335
Ethics for Professional Accountants

Ethical reasoning, integrity, objectivity, independence and other core values as defined by the American Institute of Certified Public Accountants are presented.

CIA
CPA

AIM 6336
Information Technology Audit and Risk Management

Management's role in controlling information technology used to process accounting data, designing systems and internal controls, are presented. Topics include the role of internal and external auditors in systems development and in electronic operations, and the assurance of information related to on-line, client-server, web-based, internet, and other advanced computer systems.

CIA
CISA
CPA

AIM 6377
Corporate Governance and Accounting

The relationships and responsibilities among the board of directors, senior officers, external auditors, internal auditors, various board committees, financial analysts, and institutional investors.

CIA
CPA
CISA

AIM 6382
Advanced Auditing

Current topics and issues of internal and external audit. The course deals with more complex case studies in auditing and builds on concepts learned in previous audit classes. The course covers topics for the in-charge auditor and audit manager. Prerequisite: AIM 6380 or AIM 6334.

CIA
CPA
CISA

AIM 6383
Forensic Accounting Investigations

Review of techniques used in solving financial crimes including: interviewing techniques, rules of evidence, sources of information, forensic accounting procedures and current issues in financial investigations.

CIA
CFE
CISA
CPA

AIM 6384
Analytical Reviews Using Audit Software

The theory and tools used to leverage automated auditing software, such as ACL and IDEA. Includes hands-on use of audit software and explores ways to use available technology to detect fraud.

CIA
CISA
CPA

AIM 6386
Risk Management, Compliance and Reporting for Accountants

In this course, the central role of risk management is examined as directed by Sarbanes-Oxley, then the linkage between risk management and compliance requirements is examined. Finally, the connection between compliance requirements and their intended impact on reporting is considered.

CIA
CPA
CISA

AIM Various
Internal Audit Internship

Students signing up for this course are performing an internal audit internship during a regular class semester. To count for the IAEP program, the internship must be in internal audit.

CIA