As part of their academic program, Viterbo University students may choose to participate in a full-time or part-time business-related internship. The goal is to provide students the opportunity to blend academic theory with practice and to explore and gain experience in functional areas they may wish to enter professionally. An internship plan including a timeline, intended outcomes, and assessment requirements must be approved by the student's graduate advisor and arranged with the professor advising the internship. Graded CR/NC.

Study of fraud prevention, detection, and investigation. Topics include the fraud triangle, procedures that can be implemented to prevent fraud, types of fraud committed against the organization, types of fraud committed on behalf of the organization, techniques for determining the presence of fraud, and methods for investigating fraud.

A course, on a special topic in the discipline at the post-baccalaureate or master degree level, offered on the basis of need, interest, or time lines. May be repeated for credit. See registrar's office current class schedules Web page for specific semester description.

This course approaches the strategic management of organizations utilizing the advanced application of accounting information. Emphasis is placed on case-based decision making where financial and non-financial information play a key role.

This course will enable students to integrate managerial accounting information, along with financial statements analysis, to provide organizations with the information needed to plan, control, and effectively evaluate operational and financial performance.

Individual and independent reading, research, and writing under the guidance of a School of Business faculty member. Refer to the academic policy section for independent study policy. A written learning contract must be on file in the Office of the Registrar by the end of the first week of classes in the semester in which the course is taken. The contract must provide details of the topic, learning objectives, methods to be used, works to be completed, completion dates, grading criteria, and a prospective bibliography.

Experiential Learning: Internship (12 Credits) Non-classroom experiences in the field of business. Placements are generally off-campus, and may be full-or part-time, and with or without pay. Credit for experiences must be sought prior to occurrence, and learning contracts must be submitted before the end of the first week of the semester. A maximum of 15 credits of 287/487 can be used to meet graduation requirements. See the experiential learning: internship section of this catalog for details. Restricted to students with junior standing or higher. May be repeated for credit. Graded CR/NC.

Courses on topics of interest to business students offered on the basis of need, interest, or timeliness. Prerequisites as determined by instructor. Restricted to students with freshman or sophomore standing. May be repeated for credit. For specific section description, click on the Section Details in VitNet.

Discussion of concepts, procedures, ethics, conflicts of interest, responsibilities, and liabilities of auditing, including working paper preparation. Prerequisite: 211.

This course examines accounting principles at an advanced level. Topics include consolidations at the date of acquisition, consolidations after the date of acquisition, accounting for subsidiaries in foreign nations, segment reporting, partnership accounting, and government accounting. Prerequisites: 211, 312.