Last update: 10/24/96


General Information

With the passage of the Foreign Corrupt Practices Act in 1977 and its requirement that all publicly held companies maintain adequate internal control structures, the field of internal auditing was lifted from obscurity to importance. The internal auditor became the in-house consultant in strengthening a company's internal controls. Internal auditors, through their international organization, the Institute of Internal Auditors (IIA), sought to strengthen their professionalism. One of the manners in which this was done was to establish a certification program and require continuing education to maintain the certification.

The Certificate in the Professional Practice of Internal Auditing program targets those individuals who work or have an interest in the field of internal auditing. Students in this program will find that it will assist them in becoming a Certified Internal Auditor, a professional designation given by the Institute of Internal Auditors. The Certificate in the Professional Practice of Internal Auditing program is offered by the Department of Accounting and reflects what the Institute of Internal Auditors regards as the common body of knowledge for internal auditors.

This certificate program has been officially endorsed by the San Francisco Chapter of the Institute of Internal Auditors.

Program Description

In order to be accepted to the Certificate in the Professional Practice of Internal Auditing, a candidate must have completed at least 56 units of undergraduate course work with a minimum 2.0 (C) grade point average. Exceptions may be permitted upon presentation of special justification to the Dean of Undergraduate Studies.

This program is open to matriculating students as well as non-degree students. A non-degree student must register through the Extended Learning program as an open university student.

The courses are graded on an A-F basis. A minimum grade of "C-" must be maintained in all course work as well as an overall "C" average. Before completing the program, all candidates must demonstrate the appropriate level of writing competency as prescribed by the program.

Individuals interested in pursuing this certificate program should contact the Department of Accounting or the certificate adviser, John O'Shaughnessy (x6285).

Required Courses

The Certificate in the Professional Practice of Internal Auditing includes fifteen units of undergraduate, upper division course work as follows.


ACCT 303	Accounting for Financial Analysis				3
FIN 350		Business Finance						3
MGMT 405	Introduction to Management andOrganizational Behavior		3
ACCT 507	EDP Auditing							3
ACCT 551	Principles of Internal Auditing					3
Total										15
Depending upon the candidate's formal education and business experience, the following represent additional courses that could be required as prerequisites to the above curriculum.

BA 110		Mathematical Analysis for Business				3
ACCT 100	Principles of Financial Accounting				3
ACCT 101	Principles of Managerial Accounting				3
BA 212		Business Statistics I						3
BICS 263	Introduction to Computer Information Systems			3
ECON 305	Economic Analysis for Non-Majors				3
ACCT 307	Accounting Information Systems					3
Because of the possible prerequisite requirements as described above, a determination of the total curriculum by the certificate adviser must be made before a candidate is accepted into the program.

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Last modified July 03, 2012 by