ACT 504 Tax Accounting
Addresses federal income tax laws and regulations for corporations and individuals, tax planning, tax research, and tax practice. Offered in spring semester, even-numbered years, only. Prerequisite: MBA 512 or MBA 516. (3)
ACT 520 Accounting Information Systems
Survey of the principles and techniques of auditing and control of information systems. The course covers auditing concepts, concerns, and objectives; information systems controls and tests; privacy, integrity, and security; and legal aspects of information systems. Offered spring semester, odd-numbered years, only. Prerequisites: MBA 512 or MBA 516, and IT 503. (3)
ACT 521 Internal Auditing I
Provides a broad understanding of responsibilities, tasks, and concepts of internal auditing. Primary emphasis on the internal auditor’s role as an agent of top management for gathering, evaluating, and reporting information concerning controls and performance. Offered fall semester, even-numbered years, only. Prerequisite: MBA 512 or MBA 516. (3)
ACT 525 Fraud Auditing and Forensic Accounting
Provides an in-depth study of financial statement fraud (i.e., fraudulent reporting by owners or top management to outside users of financial statements), internal fraud (i.e., fraud schemes perpetuated by employees), forensic accounting, and the relationship and application of financial facts to legal problems. Offered fall semester, odd-numbered years, only. Prerequisite: MBA 512 or MBA 516. (3)