Wayne State University

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Internal Auditing Specialization

Internal auditors are a resource for evaluating risk management and control systems within an organization.

Professionals with this expertise have an in-depth understanding of business culture, systems and processes.

Corporations and government hire internal auditors to help meet goals, create positive change and strengthen overall operating capabilities.

Public accounting firms seek out this expertise for the internal control consulting work they perform.


M.B.A., MSA or MST students interested in internal auditing may specialize* in this subject by completing four courses tailored to the topic.

Each course is three credit hours unless noted otherwise. Students are responsible for observing all prerequisites and limitations. Details are available by clicking each course link.

These courses are required:

ACC 7165  Internal Audit I
ACC 7168  Internal Audit II

In addition, choose two courses from the following:

ACC 7100  Financial Accounting for Managers
ACC 7145  Accounting Systems: Design and Controls
ACC 7155  Forensic Accounting
ACC 7310  Business and Professional Ethics for Managers and Accountants
ACC 7990  Internship in Accounting or Tax Practice

Note: The internship is in the internal audit field

What will I learn?

Internal auditing students study corporate governance, risk management and internal controls, learning how these principles serve to make an organization successful.

Understanding goes beyond financial statements to include strategic objectives, operational efficiency and effectiveness.

Students learn the field through case studies, interactions with practitioners and application of internal auditing processes to actual business problems.


Our courses provide a solid groundwork for the Certified Internal Auditor examination (CIA), the only globally-accepted designation for internal auditors.

The CIA exam is similar to the Certified Public Accountant examination (CPA), and students often take both exams.

Certification is provided by the Institute of Internal Auditors (IIA), an association which functions as the profession’s global voice.

The IIA is the authority, leader, chief advocate and principal educator for the internal auditing profession.

We are a member of the Internal Auditing Education Partnership (IAEP) Development Program.

Designed to respond to an increasing interest in internal audit education, the IAEP provides schools with library materials, case studies, access to guest speakers and more.

Want more information?

Use the "request information" button on the right.

You can also contact internal auditing coordinator Mark Savitskie via e-mail or (313) 577-1099.

*Note: The School of Business Administration does not denote graduate level specializations on the degree. Students may add this specialization to their resume to highlight coursework in this area, as the courses will show up on the transcript. Students may also request a verification letter from the school at the time of completion.

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