Course Descriptions

ACC 325  Fraud Examination and Business Forensics

This course provides an overview of fraud and fraudulent financial reporting in all forms of business, including the many methods used by employees and managers to perpetrate fraud. Topics include: the motivation of individuals to commit fraud, various types of fraud schemes perpetrated in the workplace, as well as the various tools and techniques that are used to investigate, detect and prevent fraud.  Prerequisite: ACC 210

BUS 425  Evidence Management & Presentation 

This course examines legal issues and practical considerations involved in the collection, acquisition, analysis and storage of digital evidence.  Presentation of digital and technical evidence to judges, juries and other decision makers.  The law of evidence and its implications for the manner and method technical evidence is acquired and presented for consideration in court or in other proceedings (i.e. criminal, civil, or administrative).  Requirements and preparation for the presentation of technical evidence as an expert or fact witness.

ACC 425 Business Forensic Applications

This course is an integrative experience that utilizes various types of delivery including case presentations and projects, panel discussions, guest lecturers and a mock trial. Students will be required to integrate and apply to simulated field experiences knowledge and skills developed in the other courses in the certificate program.

Elective Course Descriptions:

ACC 320 Accounting Information Systems

This course explores the needs of the organization to gather, process and report accounting information to interested users.  Examines qualities of data for decision usefulness, the importance of internal control and applications of appropriate technology.  Prerequisite:  ACC-310.

ACC 400 Auditing and Corporate Governance

The course examines the role of the independent certified public accountant in the audit of financial statements.  Topics include the audit environment, internal control, professional standards, audit methodology, and report preparation.  A practice case is used to demonstrate and emphasize specific audit techniques.  Prerequisites: ACC-302 and ACC-310

CIS  370  Systems Analysis and Design

This course examines modeling techniques such as UML and methodologies to address the planning, analysis, design and implementation of high quality systems delivered on time and within budget. Prerequisites: CIS 185