Abstract This article focuses on the need for college courses in internal auditing. The need for college courses in internal auditing is a much debated subject. While college educators hesitate to add special courses to an already crowded curriculum, those interested in the field of internal auditing see the need for a higher grade of training for the internal auditor than is currently available. This need stems, primarily, from the broader responsibilities assigned to the internal auditor, and the increasing range of services he is required to render. Each company making use of internal auditing created this function in accordance with its own concepts and particular needs. In those cases where all operations were established at one location, were controlled by one accounting system, and were subject to close management supervision, the clerical type of internal auditing generally prevailed. While normal management problems have been constantly increasing over the years, World War II brought a pyramid of new problems.

Abstract This article presents a project report of the 1954 task committee on internal auditing education. In 1951, the American Accounting Association set up a Committee on Cooperation with the Institute of Internal Auditors. As one of its first activities, this Committee conducted a survey of college courses in internal auditing. In view of the increasing interest in internal auditing courses evidenced by this survey, it seemed appropriate to give further thought to the place of the internal auditing course in the college curriculum, and the problems of organizing and establishing such a course, its content, and manner of presentation. In view of the present crowded condition of the undergraduate accounting curriculum and the much-discussed dangers of excessive specialization, a recommendation for the addition of a new course such as internal auditing cannot be given in a light or casual manner. As the large corporation becomes a more and more significant element in the economy, internal auditing is receiving increased recognition as a valuable aid to top corporate management.