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Course Criteria
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3.00 Credits
This course combines the concepts, standards, and processes in auditing with the accountant's role in designing and information technology operations. Audit topics covered include an overview of professional standards, the role of the internal and external auditor, independence and ethics, risk assessment, and internal control. Students will develop process flow charts and substantive tests for various general ledger and subsidiary accounts. Students will develop and evaluate various accounting information systems including online, web-based, and other computer systems. Evaluation of accounting systems and the compliance of Sarbanes-Oxley Act includes in-depth discussion of development and management of effective internal control processes.
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3.00 Credits
This course provides a study of finance techniques, concepts, and procedures related to the role of auditors, senior-level accountants, and controllers in business organizations including discussions related to the functions and management responsibilities. Central to this will be addressing two issues: understanding what corporate finance is and how a controller provides analysis and recommendations in the financial activities of a firm.
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3.00 Credits
This course offers a study on emerging issues pertinent to accounting, auditing, and management. It introduces concepts including International Financial Reporting Standards (IFRS) convergence with U.S. generally accepted accounting procedures (GAAP), forensic accounting and fraud schemes, business ethics, and insight into developing nonfinancial measures for financial statement presentation.
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3.00 Credits
Introduction to Anthropology studies culture as the expression of human values, behavior, and social organization in its unique and varied forms throughout the world, past and present. This course attempts to document that diversity and demonstrate the inherent logic of each culture in the light of problems people need to solve and the environments to which they must adapt.
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3.00 Credits
Introduction to Law Enforcement examines the history and heritage of law enforcement, the criminal justice system in the United States and its contemporary police system, the organization and management of police, and constitutional law and legal precedents.
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3.00 Credits
Introduction to Criminal Justice offers an overview of the entire criminal justice system. The focus is on the administration of police, court and correctional agencies, and the decision-making points from the initial investigation or arrest by police to the eventual release of the offender and his/her re-entry into society. The emphasis is on the dynamic relationships between the various elements in the system as well as special problem areas.
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3.00 Credits
Students will examine historical and contemporary correctional practices in this course. Theoretical concepts of the criminal sanction will be introduced, along with institutional rehabilitation and community-based corrections. Various correctional settings and approaches are discussed including topics such as punishment, probation, the prison community, and parole. Students will also explore the role of community resources in treating the noninstitutionalized offender (i.e., through halfway houses, alternative programs, and work and study release).
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3.00 Credits
Forensic Science presents a comprehensive introduction of the application of science concepts to criminal investigation. Key topics covered include the importance of the crime scene and the collection and analysis of both physical and biological evidence. In addition to the textbook readings and lecture notes, this course employs analysis of actual criminal cases through written assignments and discussions.
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3.00 Credits
White-Collar Crime explores the nature and problems of crime committed by those in a position of trust, including its historic roots, causal factors in American life and society, white-collar criminal activities, the problems of corruption and graft, the economic impact of the criminal activities, and the development of strategies to control and prosecute those involved in this type of crime.
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3.00 Credits
This course will explore criminal law from a variety of perspectives. Students will examine the basic elements of crimes, including actus reus and mens rea; general doctrines of criminal liability, such as complicity, causation, attempt, and conspiracy; and an example of substantive crime grading (homicide). Other topics covered include inchoate crime, crimes against persons, crimes against property, and defenses that the accused might raise. Finally, students will explore current cases and jurisdictions across the country, as criminal law does not constitute a uniform body of rules across jurisdictions.
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