Audit and Assurance Accountants

High School

A solid understanding of mathematics is required for accounting work. While in high school, be sure to take as many math classes as possible, including algebra, geometry, and calculus. Business classes are also essential. Accountants use computers and various software for their research and reports, so round out your curriculum with computer science classes as well as English and writing classes.

Postsecondary Education

Most audit and assurance accountants hold a bachelor's degree in accounting or a similar field. Some jobs may require a master's degree in accounting or in business administration with a focus on audit and assurance accounting. Some colleges and universities offer specialized bachelor's degree programs in internal auditing and other accounting and auditing specialties. The typical curriculum for a bachelor's degree program in accounting includes math, statistics, economics, finance, business law, humanities and English requirements, as well as natural and behavioral science. Students also participate in an internship program while in school to gain practical work experience. In some instances, employers may hire individuals with an associate's degree or prior bookkeeping and accounting clerk experience for junior accountant positions.

Certification

The Institute of Internal Auditors (IIA) participates in the Internal Auditing Education Partnership (IAEP) with colleges and universities that offer an internal auditing curriculum within a degree program (undergraduate or post-graduate). It reviews and endorses postsecondary programs that meet its standards. At many schools, students who complete the program are ready to conduct basic internal audits immediately upon hire, as well as have received an educational foundation that helps them to prepare for the IIA's certified internal auditor examination. One such program is offered by the Department of Accounting at the University of New Orleans. Students must take the following classes: Internal Auditing and Operational Auditing, and then complete one of the following courses: Information Technology Auditing and Advanced Accounting Information Systems, Internship in Internal Auditing, or Fraud Examination. Those who meet these requirements receive a certificate of completion. Other schools offer certificates in general accounting or accounting and auditing specialties.

Other Education or Training

Audit and assurance accountants must take continuing education classes to maintain licensing and certification and stay current with industry developments and evolving accounting, auditing, and assurance practices. Organizations that offer continuing education programs, including webinars, self-study programs, and seminars, include the Association of Certified Fraud Examiners, Association of International Certified Professional Accountants, Institute of Management Accountants, Institute of Internal Auditors, and ISACA. among many others. Contact these organizations for more information.