Assurance (GC)

Summary

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.

Catalog Year

2024-2025

Degree

Certificate

Major Credits

10

Total Credits

10

Locations

Online

Career Cluster

Finance

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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 Credit(s).

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

The course examines significant principles of the federal tax system as applied to individuals and entities to provide a deeper understanding and appreciation of tax rules and underlying policies. The course will utilize the study of critical tax cases and application of tax laws to factual scenarios.

Prerequisites: none

Policies

GG Graduate Certificate in Assurance

Admission to the Graduate Certificate in Accounting:

  1. An undergraduate degree is required for admittance.
  2. Applicants with degrees other than accounting must complete, at a minimum, Intermediate Accounting Financial Accounting 1, Auditing, and Accounting Information Systems.

Application form is at https://cob.mnsu.edu/academics/accounting/master-of-accounting/

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.