Executive Master of Accounting (EMAC) Internal Auditing Concentration

Davie Campus

The Executive Master of Accounting (EMAC) with a concentration in Internal Auditing is offered to professionals seeking to specialize in Internal Auditing, a niche area focusing on IT Auditing, Internal Auditing Theory and Practice, Internal Auditing Cases and Projects. The program covers essential topics such as risk assessment, control evaluation, fraud detection, and corporate governance, equipping students with the expertise needed to effectively manage internal auditing processes. 

FAU’s Internal Auditing concentration stands out among State Universities with its comprehensive curriculum that focuses specifically on the unique challenges and opportunities within the field. With faculty members who are accomplished professionals and scholars, FAU ensures that students receive a top-tier education grounded in real-world experiences and cutting-edge research. In addition to our rigorous curriculum, FAU provides numerous resources and opportunities allowing students to gain hands-on experience with the tools and technologies used in the industry.  

Most students complete the program in two years while working full-time, although students with an undergraduate degree in accounting have the option of completing the program in as few as three semesters. The curriculum allows non-accounting undergraduate degreed students to complete the program by taking two to five additional courses built into the schedule. Therefore, prerequisites are not required outside of the program.  

The program aims to provide flexibility and engagement by offering a combination of fully online, live-virtual and optional in-person once-a-month, to accommodate students’ commitments and preferences. Students can choose to attend the lectures synchronously and asynchronously. Those unable to join us once-a-month in person, or attend the live sessions on Saturdays, can still access the lecture recordings and benefit from the same content to complete the program 100% online. Attend your way! 

Attendance Format:

  • Fully Online: Access to recorded lectures 24/7
    • Asynchronous, no set times for class attendance  
  • Live-Streamed: Weekly live-streamed lectures on Saturday mornings from anywhere around the world
  • On-Campus: Attend optional in-person lectures (3 - 4 times per semester) on our Davie Campus once-a-month on Saturday (requires health immunization forms)
  • Combine all three options at no extra cost to you 

Program Duration: 

  • 12 – 36 months (1 - 3 years) 
  • 10 – 15 courses / 30 - 45 credits  

Course Schedule and Time:  

  • Fall semesters: 2 courses (16 weeks) 
  • Spring semesters: 2 courses (16 weeks) 
  • Summer semesters: 1 course (12 weeks) 
  • Saturdays: 9:00 AM – 1:15 PM 
  • Lecture duration: 1 hour and 15 minutes per course 

Optional Once-a-month Class Location: 

  • Join us on the FAU Davie Campus, in the state-of-the-art Davie West Facility
    • Breakfast and lunch included

Internal Auditing Curriculum

Accounting Major

Advanced Accounting Theory (ACG 6135) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 6137 or ACG 3141 Prerequisite or Corequisite: Writing for Professional Accounting.
Analysis of trends in accounting through review of the major publications of the accounting profession. Emphasis on the structure of accounting theory underlying the concepts of assets and income determination.

Advanced Financial Reporting and Accounting Concepts (ACG 6138) 3 credits
Prerequisite: Admission to College of Business master's program and ACG 3141 or ACG 6137 Prerequisite or Corequisite: Writing for Professional Accounting.
Course is a study of advanced topics in financial reporting and accounting and focuses on complex corporate reporting issues. The course is not only a study of financial reporting and disclosure requirements, but also includes controversial and emerging practices.

Advanced Accounting Information Systems (ACG 6475) 3 credits
Prerequisites: Admission to master's program in Accounting or permission of instructor and ACG 2021 or ACG 6027. Prerequisite or Corequisite: Writing for Professional Accounting.
The study of computerized accounting information systems with emphasis on reporting objectives, management needs, transaction trails, documentation, security, internal controls, and the integration of accounting systems in the evaluation and selection of software. Systems analysis techniques are discussed using the systems development life cycle model.

Advanced Auditing Theory and Practice (ACG 6655) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 4651 or ACG 6635.
A study of the concepts, assumptions, standards, and issues related to contemporary auditing theory and practice.

Internal Auditing Cases and Projects (ACG 6678) 3 credits
Prerequisites: ACG 6675.
A cases-and-projects approach that covers internal audit from a broad perspective that includes information technology, business processes and accounting systems, the design of business processes, and the implementation of key control concepts. The course uses a case study approach that addresses tactical, strategic, systems and operational areas.

*Concepts of Federal Income Tax (TAX 6025) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 2021 or ACG 6027.
Analysis of the principles of the Federal Income Tax. The relationship among statutes, case law, Congressional committee reports, and administrative pronouncements is emphasized. A case approach is used. This course is not available to students who have completed TAX 4001 and 4011.

Or

*ACG 6689 is substituted for TAX 6025
Forensic Accounting, Fraud and Taxation (ACG 6689) 3 credits
Prerequisites: ACG 2021 or ACG 6027.
Overview of the nature of tax fraud, its motivation, the manner by which it is effected, and ways to detect this type of fraud. Also discussed is the proper manner in which allegations of fraud should be investigated to meet the requirements of civil/criminal court procedure.

Advanced Digital Forensics in Forensic Accounting (ACG 6498) 3 credits
Prerequisites: ACG 6686 and enrollment in School of Accounting Executive Programs.
Introduces students to professional accounting engagements involving the application of computer forensics to the discovery, acquisition, analysis and reporting of digital evidence. Emphasis is placed on gaining knowledge of and proficiency in using software tools and General Audit Software (GAS) as part pf the investigation and case management processes.

Internal Auditing Theory and Practice (ACG 6675) 3 credits
Prerequisites: (ACG 3141 or ACG 6137) and (ACG 4651 or ACG 6635).
The theory and practice of internal auditing in the context of risk management governance, ethics and professional standards.
Internal Auditing Cases and Projects (ACG 6678) 3 credits Prerequisite: ACG 6675 A cases-and-projects approach that covers internal audit from a broad perspective that includes information technology, business processes and accounting systems; the design of business processes; and the implementation of key control concepts. The course uses a case study approach that addresses tactical, strategic, systems and operational areas.

IT Auditing (ACG 6625) 3 credits
Prerequisite: Admission to College of Business master's program and ACG 4651 or ACG 6635.
A survey of control and auditing techniques employed in computer‐based accounting systems.

Communication Strategies for Professional Accountants (ACG 6396-XPRO) 3 credits
Prerequisite: Admission to master's program in Accounting.
This course places students in a semester‐long project that simulates situations encountered by accountants in their careers. It prepares them to respond strategically and professionally to various stakeholders to: (a) think critically, (b) write accurately and concisely, and (c) speak effectively and confidently.


Business Major

Financial Reporting and Accounting Concepts (ACG 6137) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 2021 or ACG 6027.
Course covers conceptual and applied issues in financial accounting. Students learn to apply basic research skills in financial accounting with authoritative accounting literature. This course is not available to students who have completed ACG 3131 and 3141.

Cost Accounting Theory and Practice (ACG 6347) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 2021 or ACG 6027.
Accounting topics for managers, including budgeting, performance measurement, cost analysis, balance scorecards, activity-based costing, and cost functions. This course is not available to students who have completed ACG 3341.

Auditing Theory and Practice (ACG 6635) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 4401 or ACG 6475 and ACG 3141 or ACG 6137.
A study of the role of audits in society, the regulations of the auditing profession, current issues in the profession, and the conduct of an attestation engagement. This course is not available to students who have completed ACG 4651.

Advanced Accounting Theory (ACG 6135) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 6137 or ACG 3141.
Prerequisite or Corequisite: Writing for Professional Accounting
Analysis of trends in accounting through review of the major publications of the accounting profession. Emphasis on the structure of accounting theory underlying the concepts of assets and income determination.

Advanced Financial Reporting and Accounting Concepts (ACG 6138) 3 credits
Prerequisite: Admission to College of Business master's program and ACG 3141 or ACG 6137.
Prerequisite or Corequisite: Writing for Professional Accounting
Course is a study of advanced topics in financial reporting and accounting and focuses on complex corporate reporting issues. The course is not only a study of financial reporting and disclosure requirements, but also includes controversial and emerging practices.

Advanced Accounting Information Systems (ACG 6475) 3 credits
Prerequisites: Admission to master's program in Accounting or permission of instructor and ACG 2021 or ACG 6027. Prerequisite or Corequisite: Writing for Professional Accounting.
The study of computerized accounting information systems with emphasis on reporting objectives, management needs, transaction trails, documentation, security, internal controls, and the integration of accounting systems in the evaluation and selection of software. Systems analysis techniques are discussed using the systems development life cycle model.

Advanced Auditing Theory and Practice (ACG 6655) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 4651 or ACG 6635.
A study of the concepts, assumptions, standards, and issues related to contemporary auditing theory and practice.

Concepts of Federal Income Tax (TAX 6025) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 2021 or ACG 6027.
Analysis of the principles of the Federal Income Tax. The relationship among statutes, case law, congressional committee reports, and administrative pronouncements is emphasized. A case approach is used.

Advanced Digital Forensics in Forensic Accounting (ACG 6498) 3 credits
Prerequisites: ACG 6686 and enrollment in School of Accounting Executive Programs.
Introduces students to professional accounting engagements involving the application of computer forensics to the discovery, acquisition, analysis and reporting of digital evidence. Emphasis is placed on gaining knowledge of and proficiency in using software tools and General Audit Software (GAS) as part pf the investigation and case management processes.

Internal Auditing Theory and Practice (ACG 6675) 3 credits
Prerequisites: (ACG 3141 or ACG 6137) and (ACG 4651 or ACG 6635).
The theory and practice of internal auditing in the context of risk management governance, ethics and professional standards.

Internal Auditing Cases and Projects (ACG 6678) 3 credits
Prerequisite: ACG 6675
A cases-and-projects approach that covers internal audit from a broad perspective that includes information technology, business processes and accounting systems; the design of business processes; and the implementation of key control concepts. The course uses a case study approach that addresses tactical, strategic, systems and operational areas.

IT Auditing (ACG 6625) 3 credits
Prerequisite: Admission to College of Business master's program and ACG 4651 or ACG 6635.
A survey of control and auditing techniques employed in computer-based accounting systems.

Communication Strategies for Professional Accountants (ACG 6396-XPRO) 3 credits
Prerequisite: Admission to master's program in Accounting.
This course places students in a semester-long project that simulates situations encountered by accountants in their careers. It prepares them to respond strategically and professionally to various stakeholders to: (a) think critically, (b) write accurately and concisely, and (c) speak effectively and confidently.


Non-Business Major

Financial Accounting Concepts (ACG 6027) 3 credits
Prerequisite: Graduate standing
Principles applicable to the accounting cycle, asset valuation, income determination, financial reporting, basic business taxes, and owner's equity. Available only to graduate students lacking an undergraduate course in accounting (ACG 2021).

Financial Management (FIN 6406) 3 credits
Prerequisites: Graduate standing, financial accounting principles
Tools and applications of financial analysis and forecasting, investment policy, financing policy, and working capital policy. Open only to graduate students lacking an undergraduate course in Finance (FIN 3403).

Financial Reporting and Accounting Concepts (ACG 6137) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 2021 or ACG 6027.
Course covers conceptual and applied issues in financial accounting. Students learn to apply basic research skills in financial accounting with authoritative accounting literature. This course is not available to students who have completed ACG 3131 and 3141.

Cost Accounting Theory and Practice (ACG 6347) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 2021 or ACG 6027.
Accounting topics for managers, including budgeting, performance measurement, cost analysis, balance scorecards, activity-based costing, and cost functions. This course is not available to students who have completed ACG 3341.

Auditing Theory and Practice (ACG 6635) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 4401 or ACG 6475 and ACG 3141 or ACG 6137.
A study of the role of audits in society, the regulations of the auditing profession, current issues in the profession, and the conduct of an attestation engagement. This course is not available to students who have completed ACG 4651.

Advanced Accounting Theory (ACG 6135) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 6137 or ACG 3141. Prerequisite or Corequisite: Writing for Professional Accounting.
Analysis of trends in accounting through review of the major publications of the accounting profession. Emphasis on the structure of accounting theory underlying the concepts of assets and income
determination.

Advanced Financial Reporting and Accounting Concepts (ACG 6138) 3 credits
Prerequisite: Admission to College of Business master's program and ACG 3141 or ACG 6137. Prerequisite or Corequisite: Writing for Professional Accounting.
Course is a study of advanced topics in financial reporting and accounting and focuses on complex corporate reporting issues. The course is not only a study of financial reporting and disclosure requirements, but also includes controversial and emerging practices.

Advanced Accounting Information Systems (ACG 6475) 3 credits
Prerequisites: Admission to master's program in Accounting or permission of instructor and ACG 2021 or ACG 6027. Prerequisite or Corequisite: Writing for Professional Accounting.
The study of computerized accounting information systems with emphasis on reporting objectives, management needs, transaction trails, documentation, security, internal controls, and the integration of accounting systems in the evaluation and selection of software. Systems analysis techniques are discussed using the systems development life cycle model.

Advanced Auditing Theory and Practice (ACG 6655) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 4651 or ACG 6635.
A study of the concepts, assumptions, standards, and issues related to contemporary auditing theory and practice.

Concepts of Federal Income Tax (TAX 6025) 3 credits
Prerequisites: Admission to College of Business master's program and ACG 2021 or ACG 6027.
Analysis of the principles of the Federal Income Tax. The relationship among statutes, case law, congressional committee reports, and administrative pronouncements is emphasized. A case approach
is used.

Advanced Digital Forensics in Forensic Accounting (ACG 6498) 3 credits
Prerequisites: ACG 6686 and enrollment in School of Accounting Executive Programs.
Introduces students to professional accounting engagements involving the application of computer forensics to the discovery, acquisition, analysis and reporting of digital evidence. Emphasis is placed on gaining knowledge of and proficiency in using software tools and General Audit Software (GAS) as part of the investigation and case management processes.

Internal Auditing Theory and Practice (ACG 6675) 3 credits
Prerequisites: (ACG 3141 or ACG 6137) and (ACG 4651 or ACG 6635).
The theory and practice of internal auditing in the context of risk management governance, ethics and professional standards.

Internal Auditing Cases and Projects (ACG 6678) 3 credits
Prerequisite: ACG 6675
A cases-and-projects approach that covers internal audit from a broad perspective that includes information technology, business processes and accounting systems; the design of business processes; and the implementation of key control concepts. The course uses a case study approach that addresses tactical, strategic, systems and operational areas.

IT Auditing (ACG 6625) 3 credits
Prerequisite: Admission to College of Business master's program and ACG 4651 or ACG 6635.
A survey of control and auditing techniques employed in computer-based accounting systems.

Communication Strategies for Professional Accountants (ACG 6396-XPRO) 3 credits
Prerequisite: Admission to master's program in Accounting.
This course places students in a semester-long project that simulates situations encountered by accountants in their careers. It prepares them to respond strategically and professionally to various stakeholders to: (a) think critically, (b) write accurately and concisely, and (c) speak effectively and confidently.


 

Join a highly respected profession in which Opportunity Abounds 

Internal auditors work in all sectors of the economy, public accounting, government, and in private companies. According to Robert Half’s 2022 “Salary Guide” report, the median compensation for Internal Auditor Managers is $120.5K with median salaries of $79.7K for 1-3 years of internal audit experience, senior auditors at $93.5K, and Chief Audit Executives and Directors of Internal Audit at $191.5K.  Of course, total compensation can vary dramatically based on length of career, position within the firm or organization, and many other factors. 

 

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