Outcomes have a cascading effect. Each one is tied to the major, speciality and the program outcomes in order for it to be measurable.

Take a look at the following example:

Program Outcome for the BBA:

• To create data driven resolutions to business problems.

Major Outcome for Accounting:

• To prepares financial statements according to GAP.

Speciality Outcome for Internal Auditing:

• Describe the major concepts, theories and practices of internal control.

Course Learning Outcome for ACCT 320

• Recommend enhanced internal control procedures.