Curriculum | LSU Center for Internal Auditing

Academics

Contact Us

Center for Internal Auditing
4000 Business Education Complex
501 South Quad Drive
Baton Rouge, LA 70803​
Telephone225-578-6221
Fax: 225-578-6009

Email

 

 

Curriculum

The LSU Center for Internal Auditing (LSU CIA), considered the premier international internal auditing program, offers a unique and dynamic curriculum that emphasizes tactical, strategic, and operational auditing as a value-added consultative function. Additionally, the center’s program provides training on corporate governance, risk, and controls. LSUCIA follows a continuous improvement model that seeks new ways to deliver academic instruction and bring real-world best practices to it's students. Instruction consists of activity-based learning that can add value, facilitate change, assess risk, enhance corporate governance, and improve business processes. Students who complete the multidisciplinary program develop an in-depth understanding of the internal auditing profession, whether they are undergraduate or graduate students and regardless of their chosen degree program at LSU. While completion of the program is required to attain a specialization or minor in internal auditing, enrollment in the spring course provides students with exclusive LSUCIA recruiting events with leading companies in industry as well as top accounting firms in the nation.

In order to receive a specialization or minor in internal auditing, completion of the program is required. The first course takes place in the spring, and the last course is offered in the fall. Students planning on earning a graduate degree at LSU can also begin the program as undergraduate students and complete the program as graduate students. With more than 4,000 students having completed the program since 1985, LSUCIA is the best place to start your career with opportunities to move up fast.

Spring Description Undergraduate Graduate
3233 Internal Auditing I Sumners  
4333 Internship Sumners  
7233 Graduate Internal Auditing   Sumners
7333 Graduate Internship   Sumners
4237 Governance, Risk, and Controls Sumners  
4237 Governance, Risk, and Controls   Sumners

  

Summer Description Undergraduate Graduate
4233 Case Studies Section 1 Lafleur  
4233 Case Studies Section 2 TBD  
4233 Case Studies Section 3 TBD  
7232 Case Studies   Sumners
4333 Internship Sumners  
7333 Graduate Internship   Sumners

 

Fall Description Undergraduate Graduate
4234 Internal Auditing II Sumners  
4333 Internship Sumners  
7234 Operational Auditing   Sumners
7333 Graduate Internship   Sumners
4237 Governance, Risk, and Controls Sumners  
4237 Governance, Risk, and Controls   Sumners

 

Undergraduate Classes

ACCT 3233 Internal Auditing I (3) Prereq.: Junior standing in any college. Internal auditing standards, ethics, concepts, audit techniques, and reporting practices.

ACCT 4233 Case Studies in Internal Auditing (3) Case studies in operational, compliance, and financial audits.

ACCT 4234 Internal Auditing II (3) Prereq.: grade of "C" or above in ACCT 3233. Operation, organization, and quality control audits; organization theory.

ACCT 4333 Internship (3) Prereq.: permission of instructor and department chair required. Credit will not be given for this course and ACCT 4231 or 7231 or 7333. Pass-fail grading. At least 20 hours. per week of learning experience in internal auditing under the general supervision of a faculty member and direct supervision of a professional in internal auditing, Grading based on the faculty members evaluation, a written report by the professional supervisor, and a written report by the student.

ACCT 4237 Governance, Risk, and Controls (3) Prereq.: Grade of “C” or above in ACCT 3233 or ACCT 7233 or concurrent registration and permission of instructor. The study of the cornerstones of governance, enterprise risk management, internal audit risk planning, and control frameworks.

Graduate Classes

ACCT 7233 Operational Auditing I (3) Prereq.: ACCT 3222. Theory of internal auditing; efficiency, effectiveness, and economy audits.

ACCT 7333 Internship in Internal Auditing (3) Prereq.: permission of instructor and department chair required. Credit will not be given for this course and ACCT 4231 or 4333 or 7231. Pass-fail grading. At least 20 hours per week of learning experience in internal auditing under the general supervision of a faculty member and direct supervision of a professional in internal auditing. Grading based on the faculty members evaluation and a written report by the professional supervisor, and a written report by the student. (Case studies course is required to be eligible for internship.)

ACCT 7232 Case Studies in Internal Auditing (3) Prereq.:ACCT 7233. Primarily for MBA and MS students. Theory of internal auditing; efficiency, effectiveness, and economy audits. (Required for internship.)

ACCT 7234 Operational Auditing (3) Prereq.: ACCT 7233. Primarily for MBA and MS students. Operational audit methodology for management audits, functional audits, risk analysis, and auditable unit analysis.

ACCT 4237 Governance, Risk, and Controls (3) Prereq.: Grade of “C” or above in ACCT 3233 or ACCT 7233 or concurrent registration and permission of instructor. The study of the cornerstones of governance, enterprise risk management, internal audit risk planning, and control frameworks.