Syllabus
Houston Community College
Accounting Department
ACNT 2331 – Internal Control and Auditing . (Internet Course) An introduction to auditing principles and procedures; auditing standards and ethics; working papers and reports. The purpose of this course is to integrate the most important concepts of auditing and other assurance services as well as certain practical aspects in a logical manner to assist students in understanding audit decision-making and evidence accumulation.
This is a three-hour credit course. Distance Education courses are equivalent to oncampus sections of the same course; no distinction is made on college transcripts.
Information on transferability to specific four-year universities is available from the
HCCS Counseling Office.
This is an Internet Course and students should log in to check the Eagle On Line course content to follow up on assignments, quizzes, reviews, and exams. This can be done by checking the calendar postings, discussion notes, and e-mail communication from the instructor or postings in the website. Students must be able to access the Internet from home or go to an open lab on campus. Information about open lab locations will be available on the website.
Prerequisite: ACCT 2302 (Principles of Accounting II)
Prepared by: Dr. Marina Grau – SW College
West Loop Campus – 5601 West Loop South # 213 - Houston, TX 77081
Phone: 713/718-7905 Fax: 713/718-7863
E-mail: marina.grau@hccs.edu
Office Hours: By appointment
On-line Orientation
Orientation will be available on-line at the website www.distance.hccs.edu
Basic Course Goals
The primary purpose of this course is to introduce the student to the conceptual framework underlying the independent audit. Internal Control and Auditing examines the auditing environment, audit planning, audit testing methodology, and the completion of the audit/post audit responsibilities. This course is intended for accounting majors, CPA candidates, and/or for other with outside auditors and accountants.
Textbook and Related Material
Auditing & Assurance Services – 6 th . edition
Louwers, Ramsay, Sinason, Strawser, Thibodeau
With Connect
Publisher: McGraw-Hill
ISBN: 9781259714931
Evaluation and Requirements
Students are expected to read all assigned chapters, complete and submit all assignments on due dates, and log in to review important announcements before each assessment, examination and projects and/or homework.

The reading of the chapters and the assignments will require a considerable commitment of time and effort from you. Typically, the successful student in college can count on 9 hours of studying every week to master the content of the chapters and the assignments.
Students are responsible for the learning objectives at the beginning of each chapter. Auditing is a subject that cannot be mastered passively. The concepts and ideas could be compared to building blocks = each serves as a foundation for the new ones. It is extremely important that each student be actively involved in the learning process. This requires intensive studying for each chapter, reviewing the website for postings, and continuous applications of the ideas to homework assignments.
Your final grade for this course will be based on how well you do in meeting the evaluation requirements and applying the grading scale listed below.
All students must take all examinations.
Final exam will be administered and proctored at West Loop Campus.
Evaluation Requirements
2 sectional assessments 200 points
Final Examination
2 Case Studies
Total
Grading Scale:
100 points
100 points
400 points
90-100
80-89
70-79
A
B
C
60-69
Below 60
Drops and Withdrawals
D
F
It is the responsibility of each student to officially drop or withdraw from a course.
Failure to officially withdraw may result in the student receiving a grade of F in the course.
Assessments, Examinations, and Assignments:
There will be a total of 2 sectional assessments and a final exam.
THERE ARE NO MAKE UP EXAMS. BE SURE YOU ARE AVAILABLE DURING
THE TESTING DATES.

Academic Dishonesty
Anyone caught cheating on an exam will be given a zero on the exam. A report on the incident will also be submitted to the appropriate school officials.
For additional information pertaining to student policies, pick up the current
“Student Handbook” at any of our campuses and available online at: www.hccs.edu
.
Assignment Schedule
An assignment schedule is posted in the Eagle On Line site. This schedule will be followed throughout this course. In order to assure yourself that you have a good understanding of the chapter, I recommend that you complete as many assignments as possible, which you will find at the end of each chapter.
Test dates
Posted in your Eagle On Line schedule.
Students with Special Needs
Any student with a documented disability (e.g. physical, learning, psychiatric, vision, hearing, etc.) who needs to arrange reasonable accommodations must contact the appropriate Disability Support Service (DSS) Counselor at the beginning of each semester. Faculty is authorized to provide only the accommodations requested by the Disability Support Services Office.
Students who are requesting special testing accommodations must first contact the appropriate DDS Counselor for assistance. Please contact the Distance Education
Counselors, at 713/718-7014 or 713/718-7008 in order to be referred to the appropriate DSS Counselor.
Students who require testing accommodations need to schedule an appointment for testing to ensure that staff will be available for proctoring and to arrange for any adaptive equipment that may be required. Students should contact the distance education instructor’s “Instructional Support Specialist” (ISS) the week prior to each of the exams throughout the semester to confirm that the requested testing accommodations will be met. If you need assistance in determining your instructor’s
ISS, please contact your instructor or the Distance Education Counselor for assistance.
Tutoring
Tutors and lab aids are available for all accounting students at the following locations:
Central Campus
Stafford Campus (Learning Hub)
West Loop Campus
Town & Country
Alief Campus
Schedules for tutors and lab hours are available at those locations. Please call
713/718-7911 for additional information.
Please Read Important Information:
The Distance Education Student Handbook contains policies and procedures unique to the DE student. Students should have

reviewed the handbook as part of the mandatory orientation. It is the student's responsibility to be familiar with the handbook's contents. The handbook contains valuable information, answers, and resources, such as DE contacts, policies and procedures (how to drop, attendance requirements, etc.), student services (ADA, financial aid, degree planning, etc.), course information, testing procedures, technical support, and academic calendars. Refer to the DE Student Handbook by visiting this link: http://de.hccs.edu/de/de-student-handbook