ACCT 562 Auditing

Auditing: An Operational and Internal Perspective Including Fraud Examination

This DeVry's Keller GMS course examines why increased complexity in organizations requires management to establish means of monitoring control systems. Coursework examines the audit process using criteria and controls to evaluate causes and effects of – and conditions for – operational, performance and fraud audits. Emphasis is placed on standards, objectives, principles and procedures involved in reviewing the reliability and integrity of information; compliance with policies, plans, procedures, laws and regulations (including the Sarbanes-Oxley Act of 2002); means of safeguarding assets; appraising economical and efficient use of resources; and reviewing achievement of established objectives and goals (including accounting ethics) for operations and programs.