COMPLIANCE/LEGAL ISSUES/ETHICS

Catalog description

This course introduces students to the laws that regulate the basic technologies of the Internet and the management of information in the digital age and covers relevant laws and regulations with regard to law enforcement and civil investigation of digital crimes. It examines the most significant statutes, regulations, and common law principles that comprise this emerging legal framework, including the Federal Wiretap Act, the HIPAA Privacy Rule, and the Digital Millennium Copyright Act. This course will also include a study of ethics as a critical foundation for the accounting professional. Topics include the theories and bases of ethical reasoning, development of ethical standards, codes of professional conduct, professional responsibilities and judgment calls in accounting, and the evolution of ethics in the accounting profession. Admission to the MS program is required to take this course. Students must achieve a B or better in this course to remain in the program.