Master of Science in Business Ethics & Compliance (MBE)

Purpose: The purpose of this course is to understand the philosophy, history and context of regulations and regulatory agencies and apply to principles and perspectives of regulation within these regulatory bodies. Learners will evaluate and assess the external role of the compliance process, including federal, state and local regulations. Emphasis is devoted to a study of the complex regulatory environment that has grown up for financial services firms in an effort to safeguard the public's savings, bring stability to the financial system, and prevent abuse of financial services customers.
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Purpose: The primary objective of this course is to develop the ability to apply sound legal and ethical reasoning to HR issues arising in a culturally diverse and changing business arena; to appreciate the complexity of the legal forces that a manager will face in a corporate environment; to recognize and understand the nuances and differences in cultures and how these differences can affect both positively and negatively a business; to recognize and appropriately act upon the ethical and moral choices which govern personal and corporate behaviors; and to recognize the importance of effective corporate social responsibility in a changing environment.
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Purpose: The purpose of this course is to understand, evaluate and assess the internal role of the compliance process. The focus is on evaluating and defining the role of management and the governing board in relation to ethics and compliance. The overall objective of the course is to introduce students to the wide of GEC (Governance, Ethics and Compliance) – to its infrastructure (the key components) and to its substance (the key issues). The course will explore the leading requirements of a solid GEC program as well as the leading governance, compliance and corporate responsibility issues and risks facing organizations today as well as how to recognize red flags, key indicators and warning signals.
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Purpose: This course will survey the evolving topic of Enterprise Risk Management (ERM) specifically focusing on key elements of the process that are of most importance to banks and other financial service companies. Students will develop an understanding of the global framework within which the discipline of risk management is maturing. Students will learn how to identify, measure, and manage risk, within the context of the firm, using a number of technical and non-technical tools. A description of the current legal and regulatory framework as well as best practices surrounding risk management, compliance, and ethics, will also be covered.
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Purpose: The purpose of this course is to identify and assess both how corporations "went wrong" and what corporations consistently "do right" in business ethics and corporate compliance. Student will identify specific areas of regulatory and non-compliance based on actual case studies. They will also examine specific corporate policies and procedures which have been successful in creating a positive and productive corporate compliance culture.
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Purpose: The purpose of this course is to identify and assess both how corporations "went wrong" and what corporations consistently "do right" in business ethics and corporate compliance. Student will identify specific areas of regulatory and non-compliance based on actual case studies. They will also examine specific corporate policies and procedures which have been successful in creating a positive and productive corporate compliance culture.
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Purpose: Most executives and HR professionals will have to conduct at least one formal investigation during their careers. Many will have to do so on numerous occasions for reasons such as theft, drug use or possession, discrimination, threats, assaults or sexual harassment. This course is a guide to conducting thorough and lawful internal investigations. Investigative legal ramifications, principles and techniques will be examined in this course.
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Purpose: The purpose of this course is to provide a broad overview and summary of business ethics within the competitive business environment. Students will be asked to reflect on fundamental ethical principles and practices and assess the application of those ethical principles and practices to specific corporate and business cultures. Students will also have the opportunity to research a specific area of interest and write a thesis paper, or identify a problem within a work environment and develop a plan to solve that problem. The purpose of the thesis paper is to have the student demonstrate his or her ability to apply the knowledge acquired in the program to an actual work setting and to utilize skills of observation and analysis as demonstrated in a formal paper.
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Purpose: This course is designed to prepare students to understand and synthesize certain essential aspects of international business ethics and compliance. In an increasingly global marketplace, it is particularly useful to comprehend the policies, practices and values of companies in different nations. This course covers such concepts as they relate to social and ethical responsibilities of multinational corporations and other business organizations in the private sectors of different regions of the world. Students will explore the social, cultural and ethical norms of businesses in certain countries in various regions, including North America, Europe, Asia, South America and Africa. Throughout the course, students will discuss and analyze different case studies that exemplify key issues in international business ethics and compliance.
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Purpose: This course is designed for students to apply all of the principles and theories, including compliance standards, practices, and structures learned throughout the program. It is designed to detail the role and responsibilities required for this newly emerging and increasingly influential and relatively new profession. Knowledge, skills, and abilities required in this multifaceted position will be examined, as well as establishing reporting and accountability standards. Students are required to develop and comprehensive compliance program.
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Prerequisite: ACC201 Accounting I and ACC202 Accounting II
Purpose: This course offers a thorough examination of the current methods and legal concerns for detection and prosecution of economic crimes. The course walks through the forensic process of initial detection, indictment and finally to gaining a conviction from the accountants standpoint. A thorough discussion will be covered on organized crime activities such as gambling, fraud, and money laundering, as well as how to detect and trace this type of activity. This course examines how prosecutors enable tax code violations, offshore banking violations, and the Rico statutes to gain conviction of fraudulent and illegal crimes. The forensic accountant is the chief tool used in this process from the standpoint of initial detection, information gathering, and supporting the case from an expert witness and subject matter expert. It is this forensic knowledge and ability that allows for these types of crimes to be detected, and brought to an end within publicly traded organizations today.
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Prerequisite: ACC201 Accounting I and ACC202 Accounting II
Purpose: This course covers the data collection and analysis aspect of forensic science applied to both the accounting and computer world. Most digital evidence is stored within the computer's file system, but understanding how file systems work is one of the most technically challenging concepts for a digital investigator because there exists little documentation. This course prepares you to understand and be able to testify about how file system analysis is performed. This course begins with an overview of investigation and computer foundations and then gives an authoritative, comprehensive, and illustrated overview of contemporary volume and file systems: crucial information for discovering hidden evidence, recovering deleted data, and validating your tools. Along the way, the course examines data structures, analyzes example disk images, provides advanced investigation scenarios, and uses today's most valuable open source file system analysis tools. This course relies heavily on the fundamentals presented within the Certified Fraud Examiner (CFE) and Certified Forensic Accountant (CFA) credentialing authorities.
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Prerequisite: ACC201 Accounting I and ACC202 Accounting II
Purpose: This course has been designed to introduce forensic accountant students to the basics of loss prevention and asset recovery principles employed within the business industry today. This course functions as a bridge between physical security and computer security as it requires that both be in sync with one another to fully prevent loss within the enterprise. Proven strategies for prevention of fire, crime, error, fraud, and mismanagement actions are presented. The focal point of this aspect of the forensic accounting process is to not only prevent the loss, but also put in place proper tools for recovering a loss if uncovered during an investigation. Strategies for doing this will be provided and discussed in detail during this course. Forensic accountants must be prepared for advances in technology, and the ever-evolving open door that these technologies present from a loss prevention and recovery process.
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Prerequisite: ACC201 Accounting I, ACC202 Accounting II, and ACC501 Forensic Accounting or Permission of the College
Purpose: This course provides an overview of forensic accounting fraud auditing and investigative accounting techniques and tools. Fraud is no simple vice for business. Recent years have seen it grow both in size and complexity, to the point where some estimates place losses due to fraud at well over $100 billion a year. With the increasing complexity of financial structures and the intensity of business competition, fraud has become harder to detect and more enticing to commit. Much of the responsibility for the detection of fraud has fallen to the accounting profession, forensic accountants must learn how to recognize its signs early on and how to best approach and investigate potential cases. This course focuses on the investigation, detection, documentation, and prevention of accounting frauds, stock frauds, and employee theft and embezzlement. It provides an in-depth analysis of how fraud occurs within an organization and explains the latest techniques for fighting it.
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