Auditing Minor
The recent compliance requirements (specifically those imposed by the Sarbanes-Oxley Act) require an in-depth technology based audit of company financial records. This has led to an increased need for a combination of auditing and technology skills in students interested in employment opportunities with corporations and consulting firms. By working jointly with the Fisher School of Accounting, the Department of Information Systems and Operations Management has obtained approval for a minor in Auditing which is only available to MS, ISOM students. To obtain this minor, an MS, ISOM student is required to supplement the MS, ISOM course work with course work focused on Auditing.
Students interested in the Auditing Minor should complete the application.
Required Courses (9 credits):
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ACG 5005 – Financial Accounting (2 credits)
Prereq: None
Offered Fall, Module 1 and Spring, Module 3 -
ACG 5075 – Managerial Accounting (2 credits)
Introduction for prospective managers. Primary emphasis on management control systems.
Prereq: C grade or better in ACG 5005
Offered Fall, Module 2 and Spring, Module 4. -
ACG 5637 – Auditing I (3 credits)
Introduction to auditing and assurance services. Decision-making process, research, and auditing standards and procedures, with emphasis on ethics, legal liability, internal control, audit evidence, testing, and introduction to statistical sampling.
Prereq: C grade or better in ACG 5005 & ACG 5075
Offered Fall and Spring, Entire Semester -
ACG 6635 – Issues in Audit Practice (2 credits)
In-depth discussion of fundamental concepts underlying audit practice, including introduction to current topics in auditing, advanced audit methods, and trends in auditing practice.
Prereq: C grade or better in ACG 5637
Offered Fall, Module 2
Elective Courses (2 credits – choose one course):
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ACG 6657 – Auditing and Corporate Governance (2 credits)
Concepts of corporate governance including regulation and practice. Overview of corporate governance mechanisms and introduction to economic foundation for auditing; linkages among governance, risk management and assurance; and essential attributes of auditing such as independence.
Prereq: C grade or better in ACG 5637
Offered Spring, Module 3 -
ACG 6695 – Computer Assurance and Control (2 credits)
Concepts of risk, control, and assurance in environments with advanced information technology. Technology based audit tools and techniques.
Prereq: C grade or better in ACG 5637
Offered Fall, Module 1
Total Credits: 11
