The Department of Accounting at the University of New Orleans offers the Institute of Internal Auditors (IIA) Endorsed Internal Auditing Program. The program is offered at only a few universities in the United States. Upon completion of the program, IIA will issue a certificate of completion.

The program consists of two required courses beginning with Internal Auditing I (ACCT 4167/6167) in the spring semester. This course is followed by Internal Auditing II (ACCT 4168/6168) in the fall semester. Students are also required to complete an internship or mini-internship and take the Certified Internal Auditing (CIA) exam.


Internal Auditing Program
Curriculum

The curriculum consists of the following:


Internal Auditing I - 4163/6162 in the Spring semester.
Internal Auditing II - 4164/6165 in the Fall semester.
Take the CIA exam.
Complete an internship or mini-internship.


In addition, you must:

Complete a minimum of 9 hours of degree credit courses in accounting at UNO.
Maintain a GPA of 3.0 in the 6 hours of Internal Auditing required accounting courses (4163/6162 and 4164/6165).
Receive credit for ACCT 3161 - Auditing.


Recommended Accounting Electives:

ACCT 4132 - Cost Accounting II
ACCT 4142 - EDP Auditing and Advanced Accounting Information Systems
ACCT 4195 - Internship in Internal Auditing


Internal Auditing Program
What is So Important About Internal Auditing?


In its October 31, 1994 issue, U.S. News and World Report named internal auditing as one of the 20 hot job tracks for the '90's. As stated from the article:

The savings-and-loan fiasco put the banking industry on notice: Sharper eyes were needed in-house. Since then, firms in industries from manufacturing to retailing have stepped up their monitoring of records keeping and assessment of business risk. Part ethics officer and part efficiency expert, an internal auditor not only keeps tabs on physical assets like bank deposits and sees that employees comply with governmental regulations, but also evaluates how efficiently workers are doing their jobs and how well corporate strategy is executed. A recent survey...(referring to The Internal Auditor's Job Market 1994 by Oxner and Kusel) shows that 60% (of the auditors surveyed) expect to hire this year. Half of all audit departments are home to five or more auditors; some large banks have hundreds.

Another prominent publication, Business Week, in its October 31, 1994 special report on "Managing Risk," noted that internal auditors "are enjoying expanded roles as monitors of such 'soft' items as ethical standards, which, if violated can increase a company's vulnerability." Business Week went on to recognize that internal control and the COSO model (Committee of Sponsoring Organizations, Internal Control - Integrated Framework) are becoming an integral part of risk management. The March 1995 issue of New Accountant states:

If you are graduating this year, you will find an improved job market... Now that our nation is addressing the need for exploring the roots of overspending, there will be numerous employment opportunities with the United States Government. In addition, private industry and accounting firms...are on the look-out for qualified candidates.

Program taught in:
  • English

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