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Course Descriptions

MSA 5101: Professional Ethics and Sarbanes Oxley Compliance

Ethical reasoning, integrity, objectivity, independence and other core values as defined by the American Institute of Certified Public Accountants are discussed. A discussion of the provisions of the Sarbanes-Oxley Act provides the students with an appreciation of the legal constraints that result from lapses in ethical reasoning, integrity and objectivity in the accounting profession. Offered fall semester. 

3.000 Credit hours

MSA 5201: Corporate Governance and Accounting

The course provides a study of the structured system of policies and processes established and maintained by the board of directors to oversee an organization's strategic activities, assessment and management of risk, accountability and openness in conducting its activities for the long term. Focus on boards of trustees; committees; rights, relationship with shareholders; policies and procedures related to accounting, auditing, executive compensation and financial reporting; and identification of risk and strategies to manage risk. Offered spring semester. 

3.000 Credit hours

MSA 5601: Professional experience

Course description coming soon.

MSA 5741: The Accounting Professional

This course provides an overview of the professional responsibilities and ethical concerns of accounting professionals, including business etiquette, conduct and interpersonal communication. The course will review the structure of the profession, certifications, issues of ethics and responsibility, the legal environment, and the future of the profession. Students will explore how to utilize accounting and related journals and databases to conduct research about the profession. Offered fall semester.

2.000 Credit hours

FAAS 5341: Fraud Examination

Survey of the types of occupational fraud with the goal of understanding how and why people commit fraud, how fraudulent conduct might be deterred, and how allegations of fraud should be investigated and resolved. Offered fall semester. 

3.000 Credit hours 

FAAS 5421: Internal Auditing

The course will cover internal audit from a broad perspective that includes information technology, business processes, and accounting systems. Topics include internal auditing standards, risk assessment, governance, ethics, audit techniques, and emerging issues. The course covers the design of business processes and the implementation of key control concepts and will use a case study approach that addresses tactical, strategic, systems, and operational areas. Improvement in effectiveness and efficiency will be covered in the areas of operations, finance and technology. This course's content follows the recommended curriculum of the Institute of Internal Auditors' Internal Auditing Educational Partnership program. Topics included in the class will assist students in preparing to take the Certified Internal Auditor (CIA) examination. Offered spring semester. 

3.000 Credit hours 
 

FAAS 5601: Business Valuation

Assessment of organizational health and value via business strategy, accounting, financial, and prospective analysis. Calculation of values using the income and market approaches. Selection of appropriate standard of value. Financial statement adjustments and calculation of premiums, discounts, and capitalization rates. Use of research and database resources. The curriculum of this course follows recommendations set forth by the National Association of Certified Valuation Analysts. Students passing the final examination in this course will earn 16 credit hours toward the training requirement necessary to sit for the NACVAs Accredited Valuation Analyst (AVA) certification examination. Ohio Northern University is an educational partner with the NACVA. Also listed as TAX 5601. Offered fall semester. 

3.000 Credit hours

FAAS 5701: financial investigations

Legal aspects of the forensic engagement, including rules of evidence and procedure. Offered spring semester. 

3.000 Credit hours

FAAS 5841: Data Analytics

This course covers the skills needed to use technology to conduct audits and fraud investigations. Students will learn to use tools such as data mining, public records databases, fraud-related software packages, auditing software packages, case management tools, presentation and reporting tools, data analysis programs, statistical analysis software, and spreadsheet programs. Offered fall semester.

3.000 Credit hours

FAAS 5881: Advanced Topics in Auditing

This is a seminar course which covers current issues in auditing. Content varies each year. Offered spring semester. 

3.000 Credit hours