Online Auditing Course and Class Information

Auditing courses are found in both undergraduate and graduate accounting degree programs; online versions are more readily available within graduate degree and certificate curricula. View article »

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Find schools that offer these popular programs

  • Accounting with Computers, General
  • Auditing
  • Bookkeeping
  • Financial Accounting
  • Managerial Accounting
  • Taxation, General

Online Courses in Auditing

Here are some common online graduate and undergraduate auditing courses offered as part of degree or certificate programs.

  • An internal auditing 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.
  • 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.
  • A course in governmental auditing 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.
  • 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.
  • An international accounting 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.
  • A forensic accounting course provides an overview of forensic accounting practices and fraud examination. The curriculum includes discussions of fraud prevention techniques, investigation practices, and the increasing use of information technology in the field.
  • In a situational ethics course, students are exposed to the ethical issues that they may encounter as professional auditors. They examine how theories of ethics and justice can be applied to ethical problems, which can help prepare them to make moral decisions in the future.

Program Information

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 four- or five-course sequences are for accountants or auditors preparing to take their state's CPA examination. Less common, but nonetheless available, are auditing courses in an undergraduate accounting or business program.

For those who are interested in auditing work, there are a variety of online courses that cover the principles and practices of the field. Some courses focus specifically on a certain type of auditing.

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