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ACCT 420: Operational Auditing
3.00 Credits
Minnesota State University-Mankato
An introduction to general auditing concepts and operational auditing, and a foundation in computer as sist ed audit techniques. Topics include internal control reviews, operational audits, human resource issues in auditing, sampling, evidence, computer system audits, computer assisted audit techniques and fraud audits. Pre: ACCT 320 ( or concurrent registration) Fall, Spring
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ACCT 420 - Operational Auditing
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ACCT 421: Assurance Services
3.00 Credits
Minnesota State University-Mankato
An overview of the external audit process, the issues facing the auditing profes sion today, and assurance services. Includes detailed coverage of the AICPA Code of Conduct, audit planning, substantive testing, auditors' responsibilities for detecting fraud, and audit reports. Pre: ACCT 420 Fall
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ACCT 421 - Assurance Services
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ACCT 423: Fraud Examination
3.00 Credits
Minnesota State University-Mankato
Students will learn what occupational fraud is, how and why it is committed, how fraudulent activities can be deterred and appropriate pro ce dures for in ves ti gat ing and resolving allegations of fraud. Students will utilize professional soft ware in fraud detection. Pre: ACCT 420 Spring
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ACCT 423 - Fraud Examination
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ACCT 470: Advanced Topics in Accounting
3.00 Credits
Minnesota State University-Mankato
This course will utilize case analysis to examine current issues in accounting and business. Cases will involve an integration of management accounting, account ing information systems, fi nancial accounting, tax and auditing issues. Pre: ACCT 301, ACCT 310, ACCT 410 & ACCT 420 Fall, Spring
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ACCT 470 - Advanced Topics in Accounting
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ACCT 477: International Accounting
3.00 Credits
Minnesota State University-Mankato
A study of accounting principles in various countries. Topics include exchange rates, subleasing, reporting, managerial aspects and problems dealing with mul ti na tion al corporations. Pre: ACCT 210 Variable
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ACCT 477 - International Accounting
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ACCT 491: In-Service
1.00 - 6.00 Credits
Minnesota State University-Mankato
Variable
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ACCT 491 - In-Service
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ACCT 493: Honors Reading in Accounting
1.00 - 4.00 Credits
Minnesota State University-Mankato
Variable
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ACCT 493 - Honors Reading in Accounting
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ACCT 497: Internship
1.00 - 16.00 Credits
Minnesota State University-Mankato
Supervised experience in public, industrial or governmental accounting. Students must meet standards established by the employer and the Department of Accounting. Variable
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ACCT 497 - Internship
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ACCT 499: Individual Study of Accounting
1.00 - 4.00 Credits
Minnesota State University-Mankato
Variable
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ACCT 499 - Individual Study of Accounting
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AET 102: Introduction to Automotive Engineering Tech nol o gy
1.00 Credits
Minnesota State University-Mankato
An overview of careers, technology and requirements of the Automotive Engineering Technology program. Careers in en gi neer ing technology are examined along with pro fes sion al organizations and ethics. Co-req: Appropriate Math course determined by placement exam. Fall, Spring
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AET 102 - Introduction to Automotive Engineering Tech nol o gy
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