Bulletin

Business Administration (Continued)

CERTIFICATE IN THE PROFESSIONAL PRACTICE OF INTERNAL AUDITING

General Information
With the passage of the Foreign Corrupt Practices Act in 1977 and its requirement that all publicly held companies maintain adequate internal control structures, the field of internal auditing was lifted from obscurity to importance. The internal auditor became the in-house consultant in strengthening a company's internal controls. Internal auditors, through their international organization, the Institute of Internal Auditors (IIA), sought to strengthen their professionalism. One of the manners in which this was done was to establish a certification program and require continuing education to maintain the certification.

The Certificate in the Professional Practice of Internal Auditing program targets those individuals who work or have an interest in the field of internal auditing. Students in this program will find that it will assist them in becoming a Certified Internal Auditor, a professional designation given by the Institute of Internal Auditors. The Certificate in the Professional Practice of Internal Auditing program is offered by the Department of Accounting and reflects what the Institute of Internal Auditors regards as the common body of knowledge for internal auditors.

This certificate program has been officially endorsed by the San Francisco Chapter of the Institute of Internal Auditors.

Program Description
In order to be accepted to the Certificate in the Professional Practice of Internal Auditing, a candidate must have completed at least 56 units of undergraduate course work with a minimum 2.0 (C) grade point average. Exceptions may be permitted upon presentation of special justification to the Dean of Undergraduate Studies.

This program is open to matriculating students as well as non-degree students. A non-degree student must register through the Extended Learning program as an open university student.

The courses are graded on an A-F basis. A minimum grade of "C–" must be maintained in all course work as well as an overall "C" average. Before completing the program, all candidates must demonstrate the appropriate level of writing competency as prescribed by the program.

Individuals interested in pursuing this certificate program should contact the Department of Accounting or the certificate adviser, John O'Shaughnessy (x6285).

Required Courses
The Certificate in the Professional Practice of Internal Auditing includes fifteen units of undergraduate, upper division course work as follows.

										Units
ACCT 303	Accounting for Financial Analysis				 3
FIN 350		Business Finance						 3
MGMT 405	Introduction to Management and Organizational Behavior		 3
ACCT 507	EDP Auditing							 3
ACCT 551	Principles of Internal Auditing					 3
		Total								15
Depending upon the candidate's formal education and business experience, the following represent additional courses that could be required as prerequisites to the above curriculum.

BA 110		Mathematical Analysis for Business				 3
ACCT 100	Principles of Financial Accounting				 3
ACCT 101	Principles of Managerial Accounting				 3
BA 212		Business Statistics I						 3
BICS 263	Introduction to Computer Information Systems			 3
ECON 305	Economic Analysis for Non-Majors				 3
ACCT 307	Accounting Information Systems					 3
Because of the possible prerequisite requirements as described above, a determination of the total curriculum by the certificate adviser must be made before a candidate is accepted into the program.

MASTER OF BUSINESS ADMINISTRATION

General Information
This program is designed as a balanced preparation for managerial careers in business. Its purposes are to prepare students for responsible positions in a rapidly changing world; to develop an attitude of intellectual curiosity to foster a program of continuous learning throughout life; to assist students in their recognition and development of the initiative, imagination, and creativity needed for effective functioning as managers in a complex environment; and to study management as a unique function applicable to all types of endeavors which involve the coordination of people and material resources toward given objectives. The Master of Business Administration is accredited by the American Assembly of Collegiate Schools of Business.

Admission to Programs
U.S. citizens and permanent residents are accepted for both fall and spring admission according to the following schedule.

International students presently residing overseas are accepted only for fall admission. International students presently residing in the United States are accepted for both fall and spring admission.

Prospective applicants judged to be of exceptionally high potential, especially those with extensive business experience, may be considered and processed on an exception basis beyond the dates indicated. Admission of these late applicants, however, may be contingent on time limitations and the enrollment may be restricted by space availability in the courses that will be offered in the forthcoming semester. The College of Business Graduate Studies Office should be contacted (415/338-1350) for information about current enrollment conditions.

Each applicant must submit the following to the Director of Graduate Studies in Business:

The College of Business utilizes an entry index of 1100 based on a combination of undergraduate grade point average, which must exceed 2.7 (last 60 semester units or last 90 quarter units), and the GMAT test score. The index is computed as 200 times the grade point average earned in the last 60 semester units of graded course work (based on A = 4), plus the GMAT score. While normally the minimally acceptable GMAT score is 470, the average score of students who are accepted is in excess of 530. The verbal and quantitative portions of the GMAT will be evaluated separately as well as in combination. The selection committee also will consider evidence of unusual motivation, career maturity, and past success in making admission judgments.

Before undertaking any course work, the prospective graduate student should arrange to see the director of Graduate Studies in Business who is responsible for initial advising. The graduate specialization adviser works closely with the student in planning the program.

NOTE: Enrollment in graduate courses in Business (700-899) is limited to classified graduate business students and, with second priority, classified graduate students in other colleges.

Enrollment in BUS 890 and BUS 895 is limited to classified graduate students in business only.

Unclassified graduate students and undergraduate students are not allowed to enroll in College of Business graduate courses.

Grading Policy
Phase II courses must be taken on a basis of A, B, C, D, F grading. At the instructor's discretion, pluses and minuses may be used. CR/NC grading is not allowed, except in cases of credit by examination.

Phase III courses must be taken on a basis of A, B, C, D, F grading. At the instructor's discretion, pluses and minuses may be used. CR/NC grading is not allowed.

Grade Deficiency
In the College of Business, if a classified graduate business student drops below a 3.0 grade point average during a semester, s/he will be notified on the grade report by the Registrar's Office that s/he has been placed on probation. If the grade point deficiency is not made up, the student will be declassified effective the beginning of the semester following the first probationary semester. In such status, the student will not be allowed to enroll in graduate level business courses (700 and 800 level).

Any student who becomes declassified under the above provisions and who wishes to appeal such declassification must file a formal appeal within ten days of the date of notice of declassification. Such appeal must be filed with the Director of Graduate Studies of the College of Business.

Generally, the specified course requirements, including stipulated conditions thereto, for the Master of Business Administration (M.B.A.) may not be changed, substituted for, or altered in any way. Any exceptions to this rule must be requested, in writing, before the course work is attempted and must be approved by the Graduate Committee of the College of Business.

General Guidelines
All students planning to complete a master's degree through the College of Business must complete on advisement the applicable requirements as specified in Phases I, II, and III below. Phase I represents proficiency requirements which must be satisfied early in the student's study in a graduate program in business. Phase II represents foundation course work which will be planned on advisement in accordance with the guidelines provided below. The number and type of courses prescribed for a student in Phase II will be determined on the basis of the student's degree objective, academic background, professional experience, and planned focus within the selected degree program. Phase III represents the advanced program that all students will be required to complete.

Phase I—Proficiency Requirements

Written English Proficiency
Level One: all incoming M.B.A./M.S.B.A. candidates are required to satisfy the entry-level written English proficiency requirement by taking the Graduate Essay Test (GET). Level Two: demonstration of a higher level of English proficiency than the required entry level. The students should then be able to demonstrate ability to do scholarly writing in the chosen field. This is normally shown by satisfactory completion of the research project or the master's thesis.

Mathematics/Statistics Proficiency
All students entering the graduate program in business must demonstrate a basic proficiency in mathematics and statistics, by passing mathematics and statistics tests given at various times during the year or by successfully completing BA 510 and 512, respectively. This proficiency must be demonstrated before enrolling in any 800-level courses.

Phase II—Foundation Requirements

Depending upon a student's previous academic background, the Phase II program may range from 0 to 24 units for the M.B.A. and 0 to 27 units for the M.S.B.A. The foundation requirements are met by taking the eight business foundation courses or by waivers of individual courses based on previous equivalent course work. Each equivalency will be determined by course content, grade received, elapsed time since work was completed, and supporting experience.

Business Foundation Courses for M.B.A. and M.S.B.A.
BUS 781		Financial and Managerial Accounting
BUS 782		Computer Concepts and Programming
BUS 783		Economics for Managers
BUS 784		The Political, Social, and Legal Environment of Business
BUS 785		Financial Management
BUS 786		Operation Analysis
BUS 787		Marketing Management and Multi-National Operations
BUS 788		Management Principles and Organizational Behavior
For M.S.B.A. only, BUS 690 is required if BUS 890 is not taken as a part of the graduate program.

For the M.S. in Taxation only, completion of intermediate accounting (ACCT 301 and 302 or ACCT 801) with a grade of C– or better is a prerequisite. These courses cannot be included on the GAP.

Phase III—Advanced Program Requirements

Advancement to Candidacy
Before being considered for advancement to candidacy the applicant must meet all general university requirements, satisfy all foundation requirements, be certified in written English proficiency, and complete at least six units in College of Business courses in the 800 series.

When requirements have been satisfied, the graduate adviser and the director of Graduate Studies in Business may recommend to the dean of the Graduate Division that the applicant be advanced to candidacy for the degree by filing a Graduate Approved Program.

Courses for these programs are listed in alphabetical sequence (see "Announcement of Courses" section for course disciplines listing).

Program
										Units
BA/BICS 814	Seminar in Advanced Computing Applications for Management	    3
FIN 819		Financial Analysis and Management				    3
MGMT 842	Seminar in Advanced Management and Organization			    3
MKTG 860	Strategic Marketing						    3
Adviser-approved elective (any 800-level course offered by the College of 
	Business)								    3
Electives in field of specialization (all must be 800-level courses offered by 
	the College of Business)						    9
BUS 890	Seminar in Strategic Management or
	IBUS 890	Seminar in International Business Policy				    3
BUS 895		Research Project in Business					    3
		Graduate Approved Program (GAP) total*				   30
		Phase II Requirements						 0-24
		Total								30-54
*In order to meet the breadth requirements of the AACSB no more than twelve (12) units with a common prefix in the Phase III—Advanced Program may be taken unless the student has completed a capstone business policy course (BUS 690 or equivalent) in prior work or in addition to other required graduate work in the program. If a capstone policy course has been completed, the maximum number of units with a common prefix is fifteen.

Accounting Emphasis

Graduate Advisers—Franz, Huang, Leong, Naser-Tavakolian

The M.B.A. with an emphasis in accounting includes courses in business, accounting, and tax that can be used by students to meet the 150-hour educational requirement that was recently adopted by the American Institute of CPAs. The requirement is that applicants for membership in the AICPA after the year 2000 must have at least 150 semester hours of education, including a baccalaureate degree or its equivalent.

The primary objective of this limited specialization is to provide broad-based knowledge in accounting especially directed to managerial positions in the accounting profession and business organizations. The specialization and elective graduate courses, all at the 800 level, should be selected upon advisement from the graduate course listing for the College of Business.

Graduate-level accounting courses for the M.B.A. program may be selected from 800-level accounting courses. ACCT 801 may not be taken for credit if ACCT 301 and 302, or the equivalents, have been completed.

See "Announcement of Courses" section for course disciplines listing.

Business Analysis/Operations Research Emphasis

Graduate Advisers—Rech, Salazar, Schainblatt, Schmidbauer, Udayabhanu

The business analysis/operations research emphasis covers techniques used in forecasting, simulation, data analysis, operations research, and quality and productivity, along with other powerful quantitative and computer-based tools for analyzing business problems. All the courses focus on real-world applications rather than on abstract theory.

All graduate business analysis students must consult a business analysis graduate adviser before taking Phase III specialization courses for the M.B.A. degree.

In addition to the Phase III eighteen (18) units prescribed for this degree, students desiring a limited specialization in business analysis should take one adviser approved elective and three courses from the following group, of which at least two should have a BA prefix: BA 811, BA 816, BA 851, BA 852, BA 853, BA 854, FIN 820, FIN 822, MKTG 864. Other graduate-level courses may be taken with prior written adviser approval.

See "Announcement of Courses" section for course disciplines listing.

Computer Information Systems Emphasis

Graduate Advisers—Bhimjee, Gill, Hammerstrom, Henley, Nickerson

The computer information systems emphasis offers a program in the development, use, management, and support of business information systems in public and private organizations.

The program is supported by excellent computer facilities, which include an IBM VM/MVS mainframe computer environment, IBM and compatible microcomputers (286, 386, and 486), Apple Macintosh (SE, Mac II, and Centris), and HP minicomputer. All systems are interconnected by Ethernet LANs.

In addition to the Phase III eighteen (18) units prescribed for this degree, students desiring a limited specialization in computer information systems complete BICS 812, or the equivalent, and two of the Group A requirements. If the BICS 812 requirement is satisfied by equivalency, the student must take an additional three units from Group A or B.

Group A—BICS 862, 863, 864, 865

Group B—BA 811, 816, 851, 852, 853, 854

See "Announcement of Courses" section for course disciplines listing.

Finance Emphasis

Graduate Advisers—Mansinghka, Messina, Platt, G.

The primary objective of the program is to provide broad management perspective as well as in-depth analytical skills and conceptual background in the various aspects of domestic and international financial management and decision-making. The courses offered are aimed at understanding, analyzing, and improving managerial decision-making process in the fields of corporate finance, financial markets and institutions, investment and portfolio analysis, financial data analysis, and international finance.

The program is designed to prepare the students for employment positions in the field of finance, which require analytical skills and decision-making abilities. Students should carefully check prerequisites for all 800 series courses.

Every M.B.A. student desiring a limited specialization in finance must complete FIN 820, Seminar in Financial Management; FIN 825, Seminar in Investments; and one elective, on advisement, from the graduate course listing for finance.

See "Announcement of Courses" section for course disciplines listing.

International Business Emphasis

Graduate Advisers—Duerr, Evans, Lee, Spier

The program courses are designed to prepare individuals to assume managerial responsibilities in international business, to perform in a responsive and responsible way in the multinational environment, and to contribute to economic development and international understanding through investment, production, and trade.

The M.B.A. is a broadly based, highly structured, and widely recognized degree designed for the individual seeking greater managerial responsibility across the broad spectrum of business and government operations.

Specialized international business courses are found in the listings for accounting, finance, management, marketing, and transportation as well as those for international business. They include ACCT 808 and 820, FIN 835 and 836; IBUS 815, 822, 828, 830, 855, 856, 857, 859, 890, 895, and 898; and MKTG 880 at the graduate level.

Limited specialization and elective courses, all at the 800 level, are selected with the adviser's approval from the College of Business listings.

See "Announcement of Courses" section for course disciplines listing.

Management Studies Emphasis

Graduate Advisers—Albert, Castaldi, Dopp, Ericson, Harrison, MacColl, Silverman

The specialization in management and organization provides the student with detailed knowledge of managerial functions, concepts and practices of organization design and behavior required for decision making in a wide range of managerial positions. The specialization in human resource management is designed to prepare individuals for work in personnel departments of business or governmental agencies, or for other positions in the Federal Mediation and Conciliation Service, The National Labor Relations Board, and similar agencies.

Limited specialization and elective graduate courses, all at the 800 level, must be approved in advance, in writing, by the graduate adviser.

See "Announcement of Courses" section for course disciplines listing.

Marketing Emphasis

Graduate Advisers—Appell, Beall, Bushman, Dalbey, Lowe, Perttula, Wardlow

The program prepares a student for career opportunities in business firms, non-profit organizations, or governmental agencies. The combination of graduate work and specific job experience can lead to staff or line positions in general marketing, sales, advertising, new product development, retail management, and marketing research.

Limited specialization and elective graduate courses, all at the 800 level, should be selected, upon advisement, from the graduate course listing for the College of Business.

See "Announcement of Courses" section for course disciplines listing.

Transportation/Logistics Emphasis

Graduate Adviser—Wardlow, Wood

The program provides opportunities in the M.B.A. curriculum for students who are interested in a limited logistics specialization and whose career aspirations lie in the field of transportation carrier management, industrial traffic management, or public policy work in government agencies.

Limited specialization and elective graduate courses, all at the 800 level, should be selected upon advisement from the graduate course listing for the College of Business.

See "Announcement of Courses" section for course disciplines listing.


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Bulletin 1994-96 Table of Contents, SFSU Home Page

last modified May 31, 1995