Accounting (BS): Internal Auditing Concentration
To see more about what you will learn in this program, visit the Learning Outcomes website!
Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization’s operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate, monitor and improve the effectiveness of risk management, control, and governance processes (IPPF, Institute of Internal Auditors, 2009).
Curriculum Overview:
Students in the internal audit concentration learn practical knowledge of the role and the best practices of internal auditing in governance, risk management and control. Students develop skills in planning and conducting internal audit assurance engagements. The internal auditing concentration gives students an understanding of fraud risk management and computerized auditing techniques.
Accounting Department:
Poole College of Management
3102 Nelson Hall
Raleigh, NC 27695
Phone: (919) 515-5565
https://poole.ncsu.edu/accounting
Kathy Krawczyk
Interim Department Head
Dixon Hughes Goodman Professor of Accounting
Plan Requirements
| Code | Title | Hours |
|---|---|---|
| Humanities and Social Sciences | ||
| Acad Writing Research 1 | 4 | |
| Foreign Language 201 | 3 | |
| Select one of the following: | 3 | |
| Public Speaking | ||
| Interpersonal Communication | ||
| Argumentation and Advocacy | ||
| PSY 200 | Introduction to Psychology | 3 |
| Select one of the following: | 3 | |
| Introduction to Agricultural & Resource Economics | ||
| Introduction to Agricultural & Resource Economics | ||
| Principles of Microeconomics | ||
| EC 202 | Principles of Macroeconomics | 3 |
| Select one of the following: | 3 | |
| Communication for Engineering and Technology | ||
| Communication for Business and Management | ||
| Communication for Science and Research | ||
| GEP Humanities | 6 | |
| GEP Additional Breadth (Humanities/Social Sciences/Visual and Performing Arts) | 3 | |
| Select one of the following: (verify requirement) | ||
| Managing Ethics in Organizations | ||
| Issues in Business Ethics | ||
| Contemporary Moral Issues | ||
| Ethical Problems in the Law | ||
| Ethics | ||
| Mathematical and Natural Sciences | ||
| GEP Natural Sciences | 7 | |
| Select one of the following: 1 | 3 | |
| Elements of Calculus | ||
| Calculus for Life and Management Sciences A | ||
| Calculus I | ||
| MA 114 | Introduction to Finite Mathematics with Applications | 3 |
| or MA 242 | Calculus III | |
| Select one of the following: | 3 | |
| Economics and Business Statistics | ||
| Economics and Business Statistics | ||
| Introduction to Statistics II | ||
| Probability and Statistics for Engineers | ||
| Introduction to Statistical Inference and Regression | ||
| BUS 351 | Predictive Analytics for Business | 3 |
| ST 307 | Introduction to Statistical Programming- SAS | 1 |
| Interdisciplinary Perspectives | ||
| GEP Interdisciplinary Perspectives | 2 | |
| Physical Education | ||
| GEP Health and Exercise Studies | 2 | |
| Corequisites | ||
| GEP U.S. Diversity (verify requirement) | ||
| GEP Global Knowledge (verify requirement) | ||
| Major Requirements (Non-Acc) | ||
| M 100 | Personal and Professional Identity Development | 1 |
| MIE 201 | Introduction to Business Processes | 3 |
| BUS 320 | Financial Management | 3 |
| MIE 330 | Human Resource Management | 3 |
| BUS 340 | Information Systems Management | 3 |
| BUS 360 | Marketing Methods | 3 |
| BUS 370 | Operations and Supply Chain Management | 3 |
| MIE 305 | Legal and Regulatory Environment | 3 |
| MIE 480 | Business Policy and Strategy | 3 |
| Major Requirements (Acc) | ||
| ACC 210 | Concepts of Financial Reporting 2 | 3 |
| ACC 220 | Introduction to Managerial Accounting 1 | 3 |
| ACC 310 | Intermediate Financial Accounting I 1 | 3 |
| ACC 311 | Intermediate Financial Accounting II 1 | 3 |
| ACC 330 | An Introduction To Income Taxation 1 | 3 |
| ACC 340 | Accounting Information Systems 1 | 3 |
| ACC 450 | Auditing and Assurance Services | 3 |
| Concentration | ||
| ACC 440 | Enterprise Resource Planning Systems | 3 |
| ACC 451 | Internal Auditing | 3 |
| Concentration Electives | 3 | |
| Free Electives | ||
| Free Electives 3 | 10 | |
| Total Hours | 120 | |
| 1 | C- or better |
| 2 | C+ or better |
| 3 | Students should consult their academic advisors to determine how to complete this requirement. |
Acad Writing Research
| Code | Title | Hours |
|---|---|---|
| Acad Writing Research | ||
| ENG 101 | Academic Writing and Research | 4 |
| FLE 101 | Academic Writing and Research | 4 |
| Transfer Sequence | ||
| ENG 1GEP | 100 Level English Composition | 3 |
| ENG 202 | Disciplinary Perspectives in Writing | 3 |
Foreign Language 201
| Code | Title | Hours |
|---|---|---|
| FLA 201 | Intermediate Arabic I | 3 |
| FLC 201 | Intermediate Chinese I | 3 |
| FLF 201 | Intermediate French I | 3 |
| FLF 212 | French: Language, Culture, and Technology | 3 |
| FLG 201 | Intermediate German I | 3 |
| FLG 212 | German Language, Culture, Science, and Technology | 3 |
| FLI 201 | Intermediate Italian I | 3 |
| FLJ 201 | Intermediate Japanese I | 3 |
| FLN 201 | Intermediate Hindi-Urdu I | 3 |
| FLP 201 | Intermediate Portuguese I | 3 |
| FLR 201 | Intermediate Russian I | 3 |
| FLS 201 | Intermediate Spanish I | 3 |
| FLS 212 | Spanish: Language, Technology, Culture | 3 |
| GRK 201 | Intermediate Greek I | 3 |
| LAT 201 | Intermediate Latin I | 3 |
| PER 201 | Intermediate Persian I | 3 |
Concentration Electives
| Code | Title | Hours |
|---|---|---|
| Concentration Electives 2171 (Min: 6 Units) | ||
| BUS 440 | Database Management | 3 |
| BUS 441 | Business Data Communications and Networking | 3 |
| BUS 470 | Operations Modeling and Analysis | 3 |
| BUS 472 | Operations Planning and Control Systems | 3 |
| EC 404 | Money, Financial Markets, and the Economy | 3 |
| EC 474 | Economics of Financial Institutions and Markets | 3 |
Semester Sequence
This is a sample.
| First Year | ||
|---|---|---|
| Fall Semester | Hours | |
| M 100 | Personal and Professional Identity Development | 1 |
| ENG 101 | Academic Writing and Research (or GEP Natural Sciences with Lab) 1 | 4 |
| Select one of the following: | 3 | |
| Elements of Calculus | ||
| Calculus for Life and Management Sciences A | ||
| Calculus I | ||
| FLx 201 | 3 | |
| MIE 201 | Introduction to Business Processes | 3 |
| GEP Health and Exercise Studies | 1 | |
| Hours | 15 | |
| Spring Semester | ||
| MA 114 or MA 242 |
Introduction to Finite Mathematics with Applications or Calculus III |
3 |
| Select one of the following: | 3 | |
| Public Speaking | ||
| Interpersonal Communication | ||
| Argumentation and Advocacy | ||
| ENG 101 | Academic Writing and Research (or GEP Natural Sciences with Lab) 1 | 4 |
| EC 201 or ARE 201 |
Principles of Microeconomics or Introduction to Agricultural & Resource Economics |
3 |
| ACC 210 | Concepts of Financial Reporting | 3 |
| Hours | 16 | |
| Second Year | ||
| Fall Semester | ||
| ACC 220 | Introduction to Managerial Accounting | 3 |
| Select one of the following: | 3 | |
| Public Speaking (GEP Humanities) | ||
| Interpersonal Communication (GEP Humanities) | ||
| Argumentation and Advocacy (GEP Humanities) | ||
| BUS/ST 350 | Economics and Business Statistics | 3 |
| GEP Natural Sciences | 3 | |
| EC 202 | Principles of Macroeconomics | 3 |
| Hours | 15 | |
| Spring Semester | ||
| ACC 310 | Intermediate Financial Accounting I | 3 |
| BUS 340 | Information Systems Management | 3 |
| Select one of the following: | 3 | |
| Financial Management | ||
| Marketing Methods | ||
| Operations and Supply Chain Management | ||
| Legal and Regulatory Environment | ||
| Human Resource Management | ||
| PSY 200 | Introduction to Psychology | 3 |
| GEP Additional Breadth (Humanities/Social Sciences/Visual and Performing Arts) | 3 | |
| ST 307 | Introduction to Statistical Programming- SAS | 1 |
| Hours | 16 | |
| Third Year | ||
| Fall Semester | ||
| ACC 311 | Intermediate Financial Accounting II | 3 |
| ACC 340 | Accounting Information Systems | 3 |
| Select two of the following: | 6 | |
| Financial Management | ||
| Marketing Methods | ||
| Operations and Supply Chain Management | ||
| Legal and Regulatory Environment | ||
| Human Resource Management | ||
| Select one of the following: | 3 | |
| Communication for Engineering and Technology | ||
| Communication for Business and Management | ||
| Communication for Science and Research | ||
| GEP Health and Exercise Studies | 1 | |
| Hours | 16 | |
| Spring Semester | ||
| ACC 330 | An Introduction To Income Taxation | 3 |
| Select two of the following: | 6 | |
| Financial Management | ||
| Marketing Methods | ||
| Operations and Supply Chain Management | ||
| Legal and Regulatory Environment | ||
| Human Resource Management | ||
| Concentration | 3 | |
| Free Elective | 3 | |
| Hours | 15 | |
| Fourth Year | ||
| Fall Semester | ||
| ACC 450 | Auditing and Assurance Services | 3 |
| Concentration | 3 | |
| GEP Interdisciplinary Perspectives | 2 | |
| Free Elective | 4 | |
| GEP Humanities | 3 | |
| Hours | 15 | |
| Spring Semester | ||
| Concentration | 3 | |
| MIE 480 | Business Policy and Strategy | 3 |
| Free Electives | 6 | |
| Hours | 12 | |
| Total Hours | 120 | |
| 1 | A grade of C- or better is required. |
Students must also complete as a part of their general education requirements one course from the GEP U.S. Diversity list (no credit hour requirement) and one course from the GEP Global Knowledge list (no credit hour requirement).
GPA Graduation Requirements
- Overall GPA for all courses attempted at NC State must be 2.0 or higher; and
- Overall GPA for all ACC courses attempted at NC State must be 2.0 or higher
Career Opportunities
The field of accounting deals with identifying, measuring and communicating information to assist individuals and companies in making informed economic decisions. Accounting provides students with excellent career opportunities. Individuals graduating with an accounting degree can expect to be exposed to all aspects of an organization from a broad top-down perspective.