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ACT 453: Information Systems Auditing
3.00 Credits
Cleveland State University
Prerequisite: ACT 451 or ACT 455, ACT 388. Problems of accuracy and control in computer-oriented applications; changing audit techniques, especially loss of traditional audit trail opportunities; control problems of direct access and real-time systems.
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ACT 453 - Information Systems Auditing
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ACT 455: Internal Auditing
3.00 Credits
Cleveland State University
Prerequisite: ACT 222. The philosophy and practice of modern internal auditing techniques with emphasis on providing managers with definitive information about situations which might interfere with the accomplishment of the organization's goals and with feedback concerning extraordinary accomplishments.This course will NOT fulfill the audit content requirement to sit for the Ohio CPA examination.
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ACT 455 - Internal Auditing
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ACT 456: Advanced Auditing Topics
3.00 Credits
Cleveland State University
Prerequisite: ACT 451 or ACT 455. The advanced topics in auditing include, but are not limited to, the use of quantitative methods, sampling methods, statistical sampling, analytical procedures, operational auditing, employee and management fraud, and audit administrative issues.
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ACT 456 - Advanced Auditing Topics
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ACT 460: International Accounting
3.00 Credits
Cleveland State University
Prerequisite: ACT 222. A broad-based course that provides an understanding of the international dimensions of accounting. The course will include topics in financial and managerial accounting, auditing and, to a lesser extent, taxation and transfer pricing issues. In addition to the mechanics, comparative accounting systems and the process of the harmonization of accounting standards will be discussed. An examination of current international accounting literature will augment specific topic discussions.
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ACT 460 - International Accounting
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ACT 462: Tax II
3.00 Credits
Cleveland State University
Prerequisite: ACT 361. Income taxation of corporations, partnerships, estates, and trusts; federal, estate and gift taxes; state and local taxes; methodology of researching complex tax problems.
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ACT 462 - Tax II
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ACT 484: Governmental and Institutional Accounting
3.00 Credits
Cleveland State University
Prerequisites: ACT 222. Accounting principles, standards, and procedures applicable to enterprises operated not-for-profit; covers governmental units, institutions such as universities and hospitals, charitable organizations, fraternal organizations, religious groups, and clubs.
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ACT 484 - Governmental and Institutional Accounting
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ACT 490: Professional Internship
1.00 - 3.00 Credits
Cleveland State University
Prerequisites: ACT 331, junior standing, permission of internship director. Three months of supervised practical experience with a public accounting firm or the accounting department of an industrial firm. Term report required.
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ACT 490 - Professional Internship
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ACT 491: Independent Study
1.00 - 3.00 Credits
Cleveland State University
Prerequisites:ACT 332 and approval of sponsoring faculty and department chairperson. Flexible course content/structure to enable qualified students to pursue areas of interest and competency; opportunity for independent study, field research, or other special assignments.
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ACT 491 - Independent Study
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ACT 493: Special Topics in Accounting
1.00 - 3.00 Credits
Cleveland State University
Prerequisites: Senior standing and permission of Instructor and Department Chair. Explores current issues or special topics in accounting. Topics and course requirements will be announced by the department.
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ACT 493 - Special Topics in Accounting
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ACT 499: Honors Thesis in Accounting
3.00 Credits
Cleveland State University
Prerequisite: Restricted to senior Accounting honors students. The Honors Thesis requires the honors student to conduct a piece of original research in accounting under the supervision of an Accounting faculty member. The thesis will be presented orally and submitted as a written report.
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ACT 499 - Honors Thesis in Accounting
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