Accountants and business managers must be astute and proactive in managing a business to combat the inevitable threat of operational and financial risks, including those involving credit, market, liquidity, reputation, technology, and legality. In this course, students assess the tools used by accountants and managers in managing these risks. They explore the various processes used to identify, analyze, and assess risks, and they learn the appropriate use of financial and operational controls to mitigate such risks. Additionally, students examine ways to implement techniques, such as developing a risk control matrix and using the concepts of the Committee of Sponsoring Organizations of the Treadway Commission (COSO) framework to improve an organization's enterprise risk management.
- Bachelor’s degree conferred
- Unofficial transcript(s) from institution(s) with accreditation recognized by Council for Higher Education Accreditation (CHEA) or US Dept of Education. Unofficial transcripts must include the name of the institution, student name, grades earned, credits earned, degree earned, course names/numbers and dates of attendance.
- Cumulative GPA of 2.5 or higher.