Internal Auditing

Students with an interest in helping businesses identify potential problems and develop solutions should consider a concentration or minor in internal auditing. The work of internal auditors touches every aspect of an organization: accounting, purchasing, sales, risk management, security, and even fraud investigations. Because of these broad experiences, internal auditors quickly gain the knowledge needed to become upper level mangers. Many successful individuals in key accounting and finance positions have spent at least a few years in internal auditing.

Bradley University is a member of the Institute of Internal Auditor's Internal Audit Education Partnership (IAEP) program. The IIA is the largest internal auditing professional organization in the world. The IIA only admits schools to the IAEP Program after they have passed a rigorous review of their curriculum and demonstrated a commitment to internal audit education.

About 50 students take one or more of Bradley's internal auditing classes each year. To better serve the needs of these students, the Department of Accounting offers concentrations in internal auditing for undergraduate and graduate accounting majors as well as a minor in internal auditing for business (non-accounting) students.

Concentration in Internal Auditing

Students who have declared an undergraduate accounting major may take 12 hours of course work in order to receive a concentration in internal auditing.

Requirements:

  • Three 3-hour courses:
    • ATG 530 Professional Interviewing Skills
    • ATG 547 Internal Auditing
    • ATG 548 Computer Assisted Audit Techniques
  • One 3-hour elective
  • Students must sit for at least one part of a certification exam applicable to internal auditing before graduation. These can be the:
    • Certified Internal Auditor’s exam offered by the Institute of Internal Auditors,
    • Certified Public Accountant’s exam,
    • Certified Information Systems Auditor’s exam, or
    • Certified Fraud Examiner’s exam.

Minor in Internal Auditing

Internal auditors are employees of organizations who are responsible for evaluating corporate governance, risk management, and internal control activities. Since internal auditing touches nearly every aspect of an organization, it provides a tremendous opportunity for students to launch their careers because of the breadth of exposure they will receive. The primary objective of the minor in internal auditing is to prepare business students for entry level and higher positions in internal auditing. Students completing the minor in internal auditing will meet the academic requirements needed to sit for the Certified Internal Auditor’s (CIA) exam, the premier certification for internal auditing professionals.

  • Required courses:
    • ATG 201 Accounting Principles – Accounting Techniques
    • ATG 204 Cost Accounting
    • ATG 301 Intermediate Accounting I
    • ATG 383 Accounting Systems and Control
    • ATG 547 Internal Auditing
  • Elective course (Choose one of the following):
    • ATG 485 Special Topics in Accounting
    • ATG 526 Fraud Examination
    • ATG 530 Professional Interviewing Skills
    • ATG 548 Computer Assisted Audit Techniques
  • Sit for at least one part of a certification exam applicable to internal auditing before graduation. This can be the:
    • Certified Internal Auditor’s exam offered by the Institute of Internal Auditors,
    • Certified Public Accountant’s exam,
    • Certified Information Systems Auditor’s exam, or
    • the Certified Fraud Examiner’s exam.