ACCT 40223 - Risks and Controls

3 hours. Prerequisites: ACCT 30153, INSC 20263. At least a grade of "C" in each prerequisite course, and must be a Business major. An introduction to the fundamental concepts related to the design and effectiveness of internal controls in manual and computerized accounting information systems. In addition, students are introduced to methods to evaluate the system of internal controls as part of an integrated audit.





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