Forensic Accounting
Forensic Accounting is a unique combination of accounting/finance knowledge combined with legal and investigative techniques that empowers these professionals to search out and identify illegal activity. They often partner with law enforcement personnel and attorneys and serve as expert trial witnesses.
The forensic accounting certificate is available to accounting and finance majors and the courses ensure graduates have a clear understanding of a company's accounting and IT internal controls, and of how weaknesses in these controls may be fraudulently exploited. The certificate blends courses from accounting and computer forensic, digital investigation, and exposes students to critical issues faced by fraud examiners every day in detecting, tracing and exposing the source of fraud.
Program Objectives
- Develop skills to identify and detect fraud
- Understand common fraud schemes and fraudulent financial reporting
- Recognize misappropriation of assets
- Develop evidence to support a fraud case through litigation support and expert testimony techniques
- Design internal systems that minimize or mitigate the potential for fraud
Students seeking a business degree are eligible for an undergraduate Certificate in Forensic Accounting. Completion of the required coursework will further prepare undergraduate business students for additional professional examinations, including those for Certified Fraud Examiner (CFE) and Certified Public Accountant (CPA).
ACCT 3338 Financial Statement Analysis:Analysis and interpretation of financial statements for the guidance of management, stockholders and other stakeholders. Prerequisite: ACCT 2302
ACCT 4311 Introduction to Auditing:Auditing standards, professional ethics, legal liability, evidence, internal control and audit reports. Prerequisites: ACCT 3312 and ACCT 3314
ACCT 4345 Fraud Investigation:Fraud methods, investigation, and prevention through internal controls. Emphasis on financial and asset misappropriation frauds. Prerequisite: ACCT 2302
ISYS 4350 Information Security:Examination of the discovery of and preparation for potentially disabling threats and various defensive techniques to ensure organizational network security. Prerequisite: junior standing.