5553 – Evaluating Internal Controls

3 credits. Lecture.


This course examines frameworks for evaluating the control practices that an organization relies on to help ensure the integrity of information provided by its accounting systems. Students will learn how to: (1) analyze an organization’s control environment and processes to assess information integrity risks that can be managed with control procedures; (2) design, implement, and monitor internal controls for both manual processing procedures and information technology-intensive accounting systems; and (3) test the effectiveness of controls in order to evaluate the extent to which deficiencies threaten the reliability of accounting information.