3 - 34410. 3 hours. The investigation of accounting information. This is an introductory course in all aspects of the investigative process in auditing. Topics include evaluation in internal control, compliance testing, substantive testing, operational audits, statistical sampling and auditing EDP. Prerequisite(s): ACCT 4400 with a grade of C or better; DSCI 3710. May not be taken more than twice at UNT Dallas.