Graduate Certificates provide students with the opportunity to deepen their skills in a particular subject. They may be completed at any time while taking Master of Business Administration courses provided the prerequisites are met, or may be completed as a stand-alone certificate.
The credit for a single course cannot be applied to more than one degree or certificate; a course substitution must be approved by the Department Chair.
Prerequisite: ACCT732 may be taken as an elective in the MBA and is a required prerequisite that must be completed prior to taking the following courses in the Graduate Certificate in Forensic Accounting.
Most of the information required to plan and control business operations, and the data required to create and sustain a competitive advantage, come from the accounting system and the reports that are generated. This course analyzes the management structure and process in which this information is generated, the construction and application of managerial accounting data, cost behavior and cost assignment. Students will also examine product cost within activity based costing, job order costing, and process costing. Controlling cost through the use of standard cost system and budgeting are explored. In addition, this course covers business decision-making using relevant information from activity costing, variable/fixed analysis, cost-volume-profit analysis, quality costing, and productivity analysis. Students will analyze and evaluate managerial accounting functions and decision cases in light of managing a business, making financing decisions, and generating growth and income within the
This course serves as an introduction to forensic accounting and fraud examination. Topics include an introduction to the Certified Fraud Examiner exam, accounting fraud schemes, introduction to law related to fraud, introduction to investigation techniques related to white-collar crime and an introduction to criminology. Additionally, this course will introduce the students to the major theories of crime causation related to fraud. Those theories include classical, routine activities theory, psychological theories, biological theories, social structure theories and social process theories. Additionally, the students will synthesize between crime causation theories, theories of human behavior and the fraud triangle. Note: A grade of C or better is required on the final assessment in order to earn a passing grade in this course.
Recommended Prerequisite(s): ACCT640
This course will focus on how to conduct a fraud examination. More specifically, this course is aimed at teaching the students how fraud examiners interact with the legal system (both in criminal and civil dealings). The students will learn how to gather evidence and how to take steps to ensure that the evidence is admissible in the courts. The students will also learn how to prepare for and conduct investigation interviews. Additionally, students will learn how to conduct analysis from financial data in an effort to detect fraud schemes. More specifically this course will require the students to develop their abilities with horizontal, vertical and ratio analysis. This course will introduce the students to a broad variety of fraud schemes. Note: A grade of C or better is required on the final assessment in order to earn a passing grade in this course.
Recommended Prerequisite(s): ACCT780
This course is designed to further develop skills in conducting fraud investigation, including financial fraud prevention and detection of fraudulent financial state-ments, asset misappropriation, the legalities of gathering and documenting evidence, legal procedures and preparing fraud investigation reports. The Association of Certified Fraud Examiner (ACFE) CFE Exam Prep Course material is embedded in ACCT784.
Prerequisite(s): ACCT781