The Graduate Certificate in Assurance is designed for students and professionals that want a solid foundation of knowledge in assurance services. It consists of classes that emphasize the fundamentals of auditing, fraud, risk, data analytics and information technology, as well as related skills necessary to succeed in providing assurance services. Assurance and Taxation are the two primary employment destinations for graduates aspiring to become a licensed Certified Public Accountant (CPA). A Graduate Certificate in Taxation is already offered within the Master of Accounting (MAcc) program at Minnesota State, Mankato. A Graduate Certificate in Assurance will complement the taxation certificate, allowing graduate students to specialize in assurance or assisting working professionals to transition to a career in assurance services.
Program Requirements
Common Core
This course examines the audit of investments, equity, estimates, going concern issues, and other advanced topics related to the audit of financial statements. The course also covers non-audit services such as compilations, SSARS reviews, and agreed upon procedures engagements.
Prerequisites:
none
Restricted Electives
Choose 8 Credits
This course provides in-depth coverage of contemporary tools and techniques available for analyzing financial statements and other relevant data to derive measurements and relationships useful in decision making.
Prerequisites:
none
The course provides an overview of organizing, financing and managing corporations, risk management, bankruptcy and foreclosure. SEC oversight of publicly traded securities, insider trading restrictions, and liability issues are also examined. Professional and ethical responsibilities of accountants are discussed.
Prerequisites:
none
This course addresses specialized topics in accounting, auditing, or taxation. Topics will vary by semester.
Prerequisites:
none
This course examines the principles and methodology of fraud detection and deterrence. Topics include skimming, cash larceny, check tampering, register disbursement schemes, billing schemes, payroll and expense reimbursement schemes, non-cash misappropriations, corruption, fraudulent financial statements, and interviewing witnesses.
Prerequisites:
none
This course is designed for those interested in financial auditing. The course focuses on the processes involved in information technology (IT) auditing, from planning an IT audit to auditing controls. Topics include general controls, application controls, and audit technology applications. Auditing standards and frameworks, including the COSO and COBIT frameworks, are examined. The approach to performing a SOX audit for the IT infrastructure that supports key financial applications is discussed.
Prerequisites:
none
This course addresses the importance of using data for business decision making purposes. Students will learn to identify specific business problems, evaluate potential solutions, and use data to provide a foundation for making sound business decisions. This will be accomplished through the use of systematic problem solving tools, the exploration of commonly used business analytics methodologies, and the learned use of specific software packages.
Prerequisites:
none
Professional consulting services are a high growth area in many successful financial services firms and the demand for these services is expected to continue to increase. This course provides an overview of the professional consulting environment and explores the skills and tools necessary to be successful as a professional consultant.
Prerequisites:
none
Policies
GG Graduate Certificate in Assurance
Admission to the Graduate Certificate in Accounting
An undergraduate degree is required for admittance.
Applicants with degrees other than accounting must complete, at a minimum, Intermediate Accounting Financial Accounting 1, Auditing, and Accounting Information Systems.
After review of your application, the director and/or admissions committee, at their discretion, may also request the submission of two letters of reference. The committee may request that the applicant participate in an interview with the director of the Master of Accounting program.
Graduation Requirements
Individuals must meet the Minnesota State University, Mankato Graduate Studies graduation requirements (https://grad.mnsu.edu/graduate-college-policy/). This includes a "C" or better in all courses counting towards the degree and a cumulative grade point average of 3.0 or higher.
