Areas of Emphasis
Data Analytics
The Data Analytics Emphasis is designed for those who want to acquire advanced analytical skills in addition to having in-depth accounting knowledge. Using various data analytics tools, students learn how to collect and categorize voluminous data as well as how to analyze and prioritize relevant data to make them useful for decision-making.
Data Analytics is a skill that can apply to many facets of accounting including taxation, auditing, consulting, and risk management. Hence, it is important for accountants who work or plan to work in these areas to know how to undertake and analyze data analytics-related activities. Students in the Master of Professional Accounting who select this emphasis with be equipped with such versatile and valuable skills by the end of their coursework. Students declaring Data Analytics Emphasis should have prior coursework and/or experience in statistics and basic programming.
Courses in the Data Analytics emphasis include:
- MIS510: Data Mining and Visualization
- MIS542: Business Analytics
Fraud Investigations & Forensic Accounting
Increased occurrences and awareness of fraudulent activities have resulted in increased demand for fraud investigators and forensic accountants. Forensic accounting extends beyond uncovering and investigating fraud. Forensic accountants utilize their accounting skills to provide investigative, litigation, and valuation support in cases involving financial statement fraud, mergers and acquisitions, bankruptcy and insolvency, and divorce. Consequently, forensic accountants can work in public accounting, consulting, and forensic accounting service firms. Forensic accountants can also provide expert services to lawyers, law enforcement agencies, insurance companies, governmental entities, non-profit organizations, and financial institutions.
Students who select this emphasis may be interested in obtaining the Certified Fraud Examiner (CFE) designation. CSU Global does not provide or prepare students for the CFE designation.
Courses in the Fraud Investigations & Forensic Emphasis include:
- ACT557: Advanced Fraud Investigations and Forensic Accounting
- ACT558: Fraud and Forensic Accounting Data Analysis
Auditing & Assurance
Auditing and assurance service is a vital accounting niche. Auditors play important roles in the financial reporting process. Audit and assurance service informs users by painting a true picture of where an organization’s financial information stands, providing relevant insights about financial and non-financial information, changes that are needed as well as how the changes happen so users can make sound decisions. The emphasis is designed for students interested in pursuing careers in internal audit, assurance services, and information technology auditing. Students will learn how to evaluate internal controls and best practices in auditing using computer-based accounting systems.
Students who select this emphasis can further benefit by obtaining the Certified Internal Auditor (CIA) or Certified Information Systems Auditor(CISA) designation. CSUGlobal does not provide or prepare students for the CIA or CISA designation.
Courses in the Auditing & Assurance Emphasis include:
- ACT576: Internal Auditing
- ACT577: Advanced Information System Audit
Taxation Emphasis
The taxation emphasis builds on students’ previous conceptual understanding of taxation, awareness of tax professionals’ responsibilities, technical competence as tax professionals, and understanding of tax laws and policies. Students will also learn tax research tools and policies.
Tax professionals are in demand in public accounting, corporations, and governmental entities. Students who select this emphasis can further benefit by earning the Enrolled Agent designation. CSU Global does not provide or prepare students for the Enrolled Agent Designation.
Courses in the Taxation Emphasis include:
- ACT550: Advanced Income Taxation
- ACT551: Advanced Tax Policy and Research
Professional Accounting
This emphasis is designed for students who want to take diverse courses for career growth or for meeting the education requirements of the CPA and other professional licenses examinations. In addition to the eight required core courses, students can select two courses from the following list.
Courses in the Professional Accounting Emphasis include:
- ACT550: Advanced Income Taxation
- ACT557: Advanced Fraud Investigation & Forensic Accounting
- ACT558: Fraud and Forensic Accounting Data Analysis
- ACT595: Accounting Internship*
- FIN520: Financial Reporting and Analysis
- FIN530: Corporate Finance
- MGT510: Strategy Planning
*ACT595 is an optional course that will provide students with practical experience in accounting. This course may not be available in all states; see the State Specific Authorization Policy under Admissions Policies.
