Auditing (CPA)

Internal Control

Release Date: 2017-09-22

1.Basic Course Information

Course Code:020433
Course Name:Internal Control
Course Type:Specialty Course
Periods:48
Credits:3
Target Students:Undergraduates Majoring in Certified Public Accountant
Assessment:Examination
Preparatory Course:Management, Intermediate Financial Accounting, Financial Management

2.Brief Course Introduction

Internal Control System Designing is a special course with great theories and comprehensibility, and it is an interdisciplinary subject of modern management science, accounting and auditing. It is a continuous special course for accounting majors to be familiar with theories and methods of internal control system designing. Internal Control System Designing includes of three parts: management control system designing,internal accounting control system designing and internal auditing control. It is a special course and is arranged to cultivate accounting majors internal control knowledge and system design method use.