Course Curriculum

Option Two Details

Revisions have been made to the MPA curriculum such that all MPA students will be exposed to essentially all of the material covered in ACCT 581 and ACCT 582. Various fraud-related topics are covered in several MPA courses, but the primary overlap with ACCT 581 and ACCT 582 is in ACCT 521 Information Technology Auditing and ACCT 556 Fraud Detection & Deterrence. ACCT 556 is a required course that has been added to the MPA curriculum in response to changing demands of the accounting profession. ACCT 521 is an existing required course that covers data analysis techniques.

As part of their degree requirements, MPA students will complete the following courses during the first four weeks of the summer session:

ACCT 521 Information Technology Auditing: Information technology auditing techniques, issues, and current topics, including risk assessment, general and application control testing, computer assisted audit tools and techniques, and testing of databases and local area networks.

ACCT 556 Fraud Detection and Deterrence: The auditor's responsibility with respect to fraud detection and investigation and management's responsibility for fraud deterrence and implementation of effective prevention measures. Identification, analysis, and examination of fraud using actual and simulated data.

To earn the Certificate in Forensic Accounting and Fraud Investigation, MPA students must also complete the following two courses during the second four-week summer session:

ACCT 583 Fraud: Criminology/Legal Issues
ACCT 584 Advanced Fraud Investigation