2025-2026 University Catalog 
    
    Jun 25, 2025  
2025-2026 University Catalog
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SBU 306 - Auditing in the Digital Age (Business)

3 Credit(s)

Study of the procedures employed by certified public accountants and internal auditors in the examination of financial statements.  This includes using data analytics, AI, and automation to streamline processes, improve risk assessment, and gain deeper insights into client businesses. Ethical, statistical, and theoretical aspects of auditing are examined in context of preparation of the auditor’s report.
When Offered: Fall Semester; OBC Session 2, odd number years
Prerequisite(s): SBU 203.



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