2018-2019 Catalog [ARCHIVED CATALOG]
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ACCTG 312 Internal Controls Over Financial Reporting
3 unit(s)
Focuses on understanding the concepts underlying the use of internal controls in financial reporting systems. Course will cover the various types of internal controls, how controls are designed to address financial processes, and how such controls are tested for effectiveness. Students will also become familiar with the PCAOB guidelines for completing audits of Internal Control in compliance with SEC reporting requirements. Prerequisite(s): ACCTG 310 .
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