Explore our Online Graduate Certificate in Auditing
Ethical, accurate, transparent financial reporting and internal controls are increasingly important in today’s changing business landscape. With Walden’s Graduate Certificate in Auditing, you can gain the skills, knowledge, and professional credentials to advance your career in this specialized and in-demand area of accounting.
This 12-credit certificate program introduces you to graduate-level courses that focus on core content areas critical to professionals in the field of auditing. Discover how to help businesses manage and control risk, comply with rules and regulations, prevent and investigate fraud, and keep sensitive financial information secure.
This program is ideal for students who want to take courses required to sit for the Certified Public Accountant (CPA) exam,* Certified Fraud Examiner (CFE) exam, or Certified Internal Auditor (CIA) exam. The program also benefits professionals who need continuing education credits to maintain certain professional certifications. Those working in the field of organizational compliance and governance will also be interested in this program of study.
Students can apply credits earned in the certificate program toward Walden’s MS in Accounting program which has earned Specialized Accounting Accreditation from the Accreditation Council for Business Schools and Programs (ACBSP). Students already enrolled in the master’s degree program can apply to receive the embedded certificate after they successfully complete the specified certificate courses during the degree program.
- 12 semester credits
This sequence represents the minimum time to completion. Time to completion will vary by student, depending on individual progress and credits transferred, if applicable. For a personalized estimate of your time to completion, call an Enrollment Specialist at 855-646-5286.
Managing Operational and Financial Business Risks
Accountants and business managers must be astute and proactive in managing a business to combat the inevitable threat of operational and financial risks, including those involving credit, market, liquidity, reputation, technology, and legality. In this course, students assess the tools used by accountants and managers in managing these risks. They explore the various processes used to identify, analyze, and assess risks, and they learn the appropriate use of financial and operational controls to mitigate such risks. Additionally, students examine ways to implement techniques, such as developing a risk control matrix and using the concepts of the Committee of Sponsoring Organizations of the Treadway Commission (COSO) framework to improve an organization's enterprise risk management.
|(3 sem. cr.)|
Managing Regulatory Compliance
Regulatory compliance involves the policies and processes that organizations use to ensure that they follow the rules and regulations in place by the firms that control financial activity in a given jurisdiction. In this course, students explore the facets of regulatory compliance, focusing on the role of accounting with respect to corporate governance within an organizational setting. They also focus on how organizations build transparency into their governance and compliance systems. Students review and explore the responsibilities of management in terms of compliance and auditing and explore the complex processes of checks and balances that comprise compliance systems. Students further develop their understanding of regulatory compliance through a review of the Foreign Corrupt Practices Act and the Sarbanes-Oxley Act, in addition to an evaluation of decisions made by the Securities and Exchange Commission and the Public Corporation Accounting Oversight Board.
|(3 sem. cr.)|
Forensic and Advanced Auditing Topics
In this course, students are provided with tools, techniques, and insight to evaluate the potential for fraud within current operating and financial reporting systems. Students examine creative accounting techniques and red flags of fraud, such as the development of false financial statements; misuse of corporate resources; false revenue recognition; and fraud perpetrated for the benefit of third parties, shareholders, and managers. They explore special topics, such as the override of existing internal controls and absence of proper accounting documentation. Students also examine fraud audit standards, principles of legal evidence, and concepts of the Daubert Rule. Additionally, students examine strategies for identifying sources of securing evidence to prevent loss, corruption, and contamination.
|(3 sem. cr.)|
Information Security Governance
Students in this course cover information security issues in an organizational context, recognizing the increasing stakes in keeping systems safe from tampering and disclosure. Topics include management structures and processes for enterprise information security; information security in the supply chain; legal, regulatory, audit, and policy issues; risk management; and the business case for information security.
|(3 sem. cr.)|
*Most states require individuals to complete 150 semester (225 quarter) hours in certain subject areas in order to be eligible to sit for the Certified Public Accountant (CPA) exam and/or obtain a CPA license. Walden’s accounting programs can help graduates progress toward meeting those requirements. The BS in Accounting offers 120 quarter (80 semester) credit hours that include upper-level courses in topics such as financial accounting, auditing, taxation, and management accounting. The MS in Accounting offers 30 semester (45 quarter) credit hours, while the MBA Accounting specialization offers nine semester (13.5 quarter) credit hours. These programs include graduate courses in topics such as financial accounting, managerial accounting, and legal and ethical accounting practices. This will require students to complete additional coursework to meet state requirements.
In each state, there are specific policies that must be followed when an individual is seeking to become a licensed accountant. Some states will not allow individuals who complete the Walden accounting programs to sit for the CPA licensing exams due to state-specific issues such as professional accreditation or face-to-face instruction. For information on the educational requirements for your state, refer to the state’s Board of Accountancy or related agency.
Walden enrollment specialists can provide guidance about accountant licensure; however, it remains the responsibility of the individual enrolling in the program to read, understand, and comply with the licensure requirements in the state where he or she wishes to practice.
Walden University can make no representation, warranty, guarantee, or commitment that successful completion of a Walden program, or coursework for credit within a program, will make a graduate eligible to sit for a licensure exam or to obtain state licensure.
Tuition and Fees
|Curriculum Component||Requirements||Cost||Total *|
|Tuition||12 total semester credit hours||$975 per semester hour||$11,700|
|Technology Fee||Per semester||$210||$420|
|Transfer up to 6 credits||$6,060|
|Total with Maximum Transfer Credits†||$6,060|
The tuition reflects the minimum time to completion. Time to completion varies by student, depending on individual progress and credits transferred, if applicable. For a personalized estimate of your time to completion, call an Enrollment Specialist at 855-646-5286.
*Tuition and fees are subject to change. Books and materials are not included and may cost between $300 to $450.
†Maximum transfer credit total includes reduction in technology fee as related to reduced number of courses over time.
A bachelor’s degree is required for admission to a graduate certificate program. Exceptions and other requirements may apply, depending on individual programs. Consult your Walden Enrollment Specialist about admission requirements for specific certificate programs. Call 855-646-5286 in the United States or see a list of international toll-free phone numbers.