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Course Criteria
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3.00 Credits
An examination of the auditing function including the standards and procedures used by auditors in their examination of financial statements for the purpose of rendering an opinion on them. Topics covered include the evaluation of internal control, design of the audit program, statistical sampling, and EDP auditing
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3.00 Credits
An analysis of the role of business in society. Topics include the role of business within the community, the relationship of business with government, and the regulatory environment. The issues studied will involve both market and non-market decisions which have social, political, and ethical ramifications. Also, the effect of values and cultural norms on managerial decision-making and how this relates to managers facing a global environment and diverse workforce will be analyzed
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1.00 - 6.00 Credits
An internship/practicum is an opportunity for students to apply concepts learned in business courses. The student must meet departmental and University requirements for participation. The internship/practicum allows the student to experience working in a field of interest for future employment. The research experience affords the student an opportunity to work with a School of Management faculty member to perform in-depth research in business areas of interest. Terms of the research agreement are negotiated with the participating faculty member. Junior or senior status is required. 1-3 credits
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3.00 Credits
An introduction to criminology/understanding human behavior, theories of crime causation, white-collar crime, organizational crime, occupational crime, fraud prevention programs, and punishment and the criminal justice system. The ethics portion covers current professional and ethical issues facing the fraud examiner, and the Association of Fraud Examiners (ACFE) code of ethics
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3.00 Credits
A study of the statutes and common law principles involved in prosecuting fraud through both criminal and civil systems, as well as the legal pitfalls one may encounter in conducting an investigation. The course includes an overview of the United States legal system, laws related to fraud, individual rights during an examination, criminal prosecution for fraud, the civil justice system, basic rules of evidence, and testifying as an expert witness, as well as the Federal Rules of Civil and Criminal Procedure and the Federal Rules of Evidence
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3.00 Credits
A study of the tools and techniques necessary to develop information and evidence when conducting a fraud examination and identifying the perpetrators. It covers how to gather evidence through the examination of documents, interview theory and application, covert operations, sources of information, accessing online information, tracing illicit transactions, and reporting standards
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1.00 - 3.00 Credits
An exploration of an area of study which is not already offered as a course. Students design the course with the consent of a faculty member
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3.00 Credits
A study covering occupational fraud and abuse including asset misappropriation, corruption, and fraudulent statements. The course provides an understanding of fraud examination methodology and sets forth the schemes used by executives, managers, and employees to commit fraud against their organizations. It provides an analysis and taxonomy of various kinds of frauds and includes cases that illustrate and help the student understand each type of fraud. Based on extensive empirical research in forensic accounting, the course aids the student in identifying exposure to loss and appropriate prevention, detection, and investigation approaches
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3.00 Credits
Sequential and systematic exposure and training in age appropriate methods, materials, and techniques for elementary art programs. Students gain theoretical knowledge in art education theory, developmental stages of artistic growth, and in the structuring and maintenance of a comprehensive elementary art program. Field placement required
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3.00 Credits
Core course designed for art certification majors to gain an understanding of the structuring and maintenance of a sequential art program at the middle/junior and senior high level. Emphasis placed on technical skills appropriate for fostering the special creative needs of the adolescent student. Field placement required
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