WGU D251 — Advanced Auditing develops higher-level auditing skills, emphasizing risk assessment, internal controls, and audit evidence evaluation.
Course Description
This course explores advanced audit planning, fraud detection, sampling, and regulatory frameworks. Students practice designing and evaluating audit programs for complex organizations.
Useful Resources
- AICPA and PCAOB standards resources.
- Case studies on fraud detection and audit sampling.
- Textbook chapters on advanced internal control evaluation.
Mode of Assessment
Performance Assessment (PA): Audit case analyses, reports, and written memos.
Challenges
- Applying theory to case-based audit scenarios.
- Maintaining proper citation of standards.
- Time management during multi-task assignments.
FAQs
Is D251 OA or PA?
D251 is a Performance Assessment.