Auditing - performing financial evaluations of private or public organizations - is typically performed by a Certified Public Accountant (CPA). Online auditing courses are most commonly part of a master's degree in accounting, such as a Master of Accountancy or a Master of Science in Accounting. Working professionals who want to advance their careers can find auditing courses in post-baccalaureate accounting certificate programs. These 4- or 5-course sequences are for accountants or auditors preparing to take their state's Certified Public Accountant (CPA) examination. Less common, but nonetheless available, are auditing courses in an undergraduate accounting or business program.
Online Auditing Courses
Below are some common online graduate and undergraduate auditing courses offered as part of degree or certificate programs.
- Internal Auditing Course: This introductory course covers auditing basics and can be found in most online programs, regardless of degree level. Using accountancy skills, students analyze financial statements to determine risk factors of business transactions or to make sure business practices adhere to a corporation's ethical standards.
- Operational Auditing Course: Students in an operational auditing course learn how to analyze an organization's individual business procedures to ensure their efficiency. In this upper-level accounting course, students may conduct case studies to determine whether an organization meets performance goals in terms of production time and cost.
- Governmental Auditing Course: This course is typically included in specialized master's degree programs for governmental accounting. Future auditors interested in working for the public sector learn how to keep track of public service or operational expenses. Students also become familiar with principles set by the Governmental Accounting Standards Board.
- Cost Accounting Course: Accounting students in post-baccalaureate certificate or bachelor's degree programs typically complete cost accounting courses as part of prerequisite or core course requirements. Students learn how to pore over tax forms, payroll records and cash flow statements in order to determine whether expenses are justified by a finished product or service.
- International Accounting Course: This course is aimed towards students or professionals who are working for a corporation or other organization involved in international business. Concepts covered include the differences between GAAP and IFRS, differing perceptions of accounting issues, as well as more specific details of how international corporations operate.