Internal Auditing Courses in American Colleges.

Abstract In the past few years a score or more of the American colleges have begun to offer courses in internal auditing. Recognizing the increasing importance of this field of instruction, the American Accounting Association in 1951 set up a Committee on Cooperation with the Institute of Internal Auditors. One of the first projects of this Committee was a survey of internal auditing courses based on a questionnaire sent to appropriate persons in a sample of colleges. The World War II years brought about an increasing recognition of the importance of internal auditing in industry, a corresponding need for trained personnel, and, logically, an increasing interest in internal auditing instruction in colleges. Internal auditing courses are now offered in more than a score of American colleges, with several more known to be planning to offer such courses in the near future. The Institute of Internal Auditors and the American Accounting Association are cooperating actively to develop needed teaching materials and to spread information on the subject. Educators should be alert to the possibilities for service in this field of growing importance.