4Credit Hours This course emphasizes the framework of an Integrated Audit for publicly held corporations with a focus on the increased regulatory requirements of the Sarbanes Oxley Act of 2002. Students will learn about business risk and financial risk within the audit structure. Sampling and compilation of data required for the audit will be a focus of study. Students will learn the information, theories and concepts within various practice audit scenarios. Prerequisite(s): ACC 2010.