Cover/Signature Page - Abbreviated Template/Abbreviated Template with Curriculum

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1 Cover/Signature Page - Abbreviated Template/Abbreviated Template with Curriculum Institution Submitting Request: Utah Valley University Proposed Title: BS in Accounting with an Emphases in Internal Auditing and General Accounting Currently Approved Title: Bachelor of Science in Accounting School or Division or Location: Woodbury School of Business Department(s) or Area(s) Location: Accounting Recommended Classification of Instructional Programs (CIP) Code 1 (for new programs): Proposed Beginning Date (for new programs): 08/25/2014 Institutional Board of Trustees Approval Date: Pending Proposal Type (check all that apply): Regents General Consent Calendar Items R401-5 OCHE Review and Recommendation; Approval on General Consent Calendar SECTION NO. ITEM Minor* x Emphasis* Certificate of Proficiency* 5.2. Graduate Certificate* New Administrative Unit Administrative Unit Transfer Administrative Unit Restructure Administrative Unit Consolidation New Center New Institute New Bureau Out-of-Service Area Delivery of Programs Program Transfer Program Restructure Program Consolidation 5.5. Name Change of Existing Programs Program Discontinuation Program Suspension Reinstatement of Previously Suspended Program Reinstatement of Previously Suspended Administrative Unit Chief Academic Officer (or Designee) Signature: I certify that all required institutional approvals have been obtained prior to submitting this request to the Office of the Commissioner. Signature Date: 04/0/201 Printed Name: Ian Wilson

2 Program Request - Abbreviated Template Utah Valley University Emphasis in Internal Auditing Emphasis in General Accounting 08/25/2014 Section I: Request The Department of Accounting in Woodbury School of Business at Utah Valley University requests the addition of emphases in Internal Auditing and General Accounting to the Bachelor of Science Degree effective Fall Section II: Need The Internal Auditing emphasis is designed to develop students professional abilities in the areas of riskbased auditing, problem solving, ethical reasoning, and communication through an engaged and experiential learning experience. The General Accounting emphasis provides a general accounting education for students who do not want to specialize in internal auditing. The global market demand for Internal Auditors far exceeds the professional supply. The demand for Internal Auditors today is unprecedented, and is expected to increase annually as public and private companies and government entities continue to expand their audit needs in response to corporate reforms. 2 Rising governance issues in companies and increasing corporate frauds have led to a surge in demand for talent in the internal audit arm of audit firms and companies. Audit firms like Ernst & Young, PricewaterhouseCoopers (PwC) and Protiviti Consulting are ramping up hiring for internal audit and risk advisory functions. While the headcount at E&Y's internal audit arm has more than doubled to 1,250 from 600 over the past three years, the internal audit and risk advisory arm of PricewaterhouseCoopers has grown by 150% in terms of headcount over the past three years. If approved, Utah Valley University s internal auditing emphasis would be the only one in the State of Utah, and one of only five internal auditing programs in the Western United States. One of the programs is in Nevada and the other three are in California. The accounting department has a strong relationship with the Institute of Internal Auditing s Salt Lake City Chapter, which has provided support for the students taking internal auditing courses. Currently employers are hiring students taking UVU s internal auditing courses as interns and for full-time employment. The Institute of Internal Auditors requires an Emphasis in Internal Auditing in order to be recognized at the highest level for excellence in internal auditing. Section III: Institutional Impact The Department of Accounting currently offers all of the courses required for the Emphasis in Internal Auditing and the Emphasis in General Accounting. The courses included in the emphases, are currently 2 Institute of Internal Auditors Retrieved: April 17, 201. The Economic Times, Retrieved: June 20, 2012.

3 being taught in the accounting program by faculty members, and the strategic plan for the WBS does not foresee the need of additional faculty for either emphasis. Section IV: Finances All of the required courses exist currently; thus, no new courses or sections will be required to support the Internal Auditing Emphasis. Funding to support the existing courses is already in place; no new funds are required. Section V: Program Curriculum Course Prefix and Number Title General Education Requirements: s: 6 ENGL 1010 Introduction to Writing (.0) ENGL 2010 Intermediate Writing Humanities/Social Sciences (.0); or ENGL 2020 Intermediate Writing Science and Technology (.0) MATH 1050 College Algebra (4.0); or An Advanced Placement (AP) Mathematics 4 Test with a score of or higher Complete one of the following: HIST 2700 US History to 1877 (.0); and HIST 2710 US History since 1877 (.0) HIST 1700 American Civilization (.0) HIST 1740 US Economic History (.0) POLS 1000 American Heritage (.0) POLS 1100 American National Government (.0) Complete the following: PHIL 2050 Ethics and Values (.0) HLTH 1100 or Personal Health and Wellness (2.0); or PES 1097 Fitness for Life (2.0) 2 Distribution Courses: Biology Physical Science Additional Biology or Physical Science Humanities Distribution Fine Arts Distribution ECON 2020 Macroeconomics (Fulfills the Social/Behavioral Science Distribution (.0)

4 Course Prefix and Number Title Discipline Core Requirements: s: 62.0 Business Foundation Courses: ACC 2010 Financial Accounting (.0) and ACC 2020 Managerial Accounting (.0) or ACC 200 Principles of Accounting (6.0) 6 Business Computer Proficiency Exam IM 2600 Spreadsheet Applications MATH 1100 Introduction to Calculus (4.0) or MGMT 2240 Business Quantitative Analysis (.0) ECON 2010 Microeconomics (.0) MGMT 2200 Business Communication (.0) MGMT 240 Business Statistics I (.0) MGMT 290 Professional Business Presentations (.0) Business Core Courses: LEGL 000 Business Law (.0) MKTG 600 Principles of Marketing (.0) FIN 100 Principles of Finance (.0) MGMT 000 Organizational Behavior (.0) MGMT 450 Operations Management (.0) MGMT 4850 Business Strategy Formulation and Implementation (4.0) 4 MGMT 495R Executive Lecture Series (1.0); or MGMT 49R Entrepreneurship Lecture Series (1.0) 1 Accounting Core Courses: ACC 010 Intermediate Accounting I (.0) ACC 020 Intermediate Accounting II (.0) ACC 12G International Internal Auditing (.0) ACC 00 Cost Management (.0) ACC 400 Individual Income Tax (.0) ACC 510 Accounting Information Systems (.0) Elective Requirements:-- s: 1.0 Complete 1 credits of any course 1000 or higher 1 Emphasis in Internal Auditing (9.0); or Emphasis in General Accounting (9.0) 9 Total 120

5 Emphasis in Internal Auditing Emphasis Requirements:--s: 9.0 Course Prefix and Number Title ACC 410 Case Studies in Internal Auditing (.0) ACC 4510 Information Systems Auditing (.0) ACC 4800; or Fraud Examination and Forensic Accounting ACC 481R Total Internal Auditing Emphasis s (.0) Internship (Subject to approval by internal auditing faculty). Repeat for credits. (2.0) Total 9 OR Emphasis in General Accounting Emphasis Requirements:--s: 9.0 Complete 9 credits from the following tracks: Managerial Accounting Track ACC 410 Advanced Management Accounting (.0) ACC 400 Governmental and Not-For-Profit Accounting (.0) ACC 4420 Corporate Tax (.0) Public Accounting (Graduate School) Track ACC 4020 Advanced Financial Accounting (.0) ACC 4110 Auditing (.0) ACC 4420 Corporate Tax (.0) Taxation Track ACC 4420 Corporate Tax (.0) ACC 4440 Partnership Tax (.0) ACC 4460 Estate and Gift Tax (.0) Total General Accounting Track s 9

6 Program Schedule Fall of First Year ENGL 1010 Introduction to Writing MATH 1050 College Algebra 4 HLTH 1100 Personal Health and Wellness 2 BIOL 1010 General Biology MUSC 1010 Introduction to Music Spring of First Year ENGL 2010 Intermediate Writing Humanities/Social Sciences POLS 1000 American Heritage PHIL 2050 Ethics and Values CHEM 1010 Introduction to Chemistry COMM 1020 Public Speaking Fall of Second Year GEO 1010 Introduction to Geology ACC 2010 Financial Accounting MGMT 2240 Business Quantitative Analysis ECON 2010 Microeconomics MGMT 2200 Business Communications Spring of Second Year ECON 2020 Macroeconomics ACC 2020 Managerial Accounting IM 2600 Spreadsheet Applications MGMT 240 Business Statistics I MGMT 290 Professional Business Presentations

7 Fall of Third Year MKTG 600 Principles of Marketing FIN 100 Principles of Finance ACC 010 Intermediate Accounting I ACC 12G International Internal Auditing ACC 400 Individual Income Tax Spring of Third Year MGMT 000 Organizational Behavior MGMT 450 Operations Management ACC 020 Intermediate Accounting II ACC 00 Cost Management ACC 510 Accounting Information Systems

8 Fall of Fourth Year ACC 410; or ACC 410; or ACC 4020; or ACC 4440 ACC 4510; or ACC 400; or ACC 4110; or ACC 4460 ACC 4800; or ACC 481R Case Studies in Internal Auditing Advanced Management Accounting; or Advanced Financial Accounting; or Partnership Tax Information Systems Auditing Governmental and Not-For-Profit Accounting; or Auditing; or Estate and Gift Tax Fraud Examination and Forensic Accounting; or Internship; or Corporate Tax ACC 4420 LEGL 000 Business Law Elective Requirement Any course 1000 or higher Spring of Fourth Year MGMT 4850 Business Strategy Formulation and Implementation 4 MGMT 495R; or Executive Lecture Series; or 1 MGMT 49R Entrepreneurship Lecture Series Elective Requirement Any courses 1000 or higher 10

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