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    AC 557

    AC 557

    AC 557: INTERNAL CONTROL ASSESSMENT AND DESIGN

    This course prepares students to design and assess the internal control system or process. Students will become familiar with risk assessment and management, and compliance with the Sarbanes-Oxley Act and COSO. Control concepts introduced will include control types, the cost/ benefit of control, control responsibilities, the plan-do-check-act concepts, and the control responsibilities and standards issued by the FASB, SEC, New York Stock Exchange, AICPA, and other similar organizations.

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