Fraud Examination and Financial Forensics Major
Major Coordinator: Professor Patrice Schiano Dial
Major Advisor: Professor Yvonne Purdie
Major Advisor: Professor Yvonne Purdie
Learning outcomes. Students will:
- Evaluate symptoms of fraud and conduct fraud risk assessments based on an evaluation of internal control structures.
- Effectively use technologies to locate, access, analyze, interpret and report on data using facts and appropriate statistical techniques.
- Develop an investigative methodology based on the fraud theory and using both inductive and deductive reasoning.
- Demonstrate knowledge of professional rules of conduct and ethical principles.
- Communicate findings of a forensic investigation clearly and accurately, both orally and in writing. This includes learning the opportunities and challenges posed by inter-professional and interdisciplinary communication and how to bridge professional frames of reference to facilitate interpersonal collaboration and communication among lawyers, accountants, law enforcement officers, and investigators. Students will also demonstrate some knowledge of each discipline’s lexicon to aid communication among the various disciplines. Students will participate in an interdisciplinary team to develop a unique and creative pro-active fraud prevention program that incorporates and integrates their knowledge of law, criminology, the criminal justice system, and accounting.
Credits Required.
| Fraud Examination Major (or more depending on math placement | 57-60 | |
| General Education | 42 | |
| Electives | 18-21 | |
| Total Credits Required for B.S. Degree | 120 |
Advising resources. Fraud Examination Major Advising Resources. Major Checklist.
Foundations
Required, depending on student’s math placement
| MAT 108 | Social Science Math | 3 |
| Subtotal: 0-3 |
Part One. Foundations
Required
| PHI 102 | Ethical Foundations in Just Society | 3 |
| OR | ||
| PHI 210 | Ethical Theory | 3 |
| ECO 101 | Introduction to Economics and Global Capitalism | 3 |
| SOC 101 | Introduction to Sociology | 3 |
| STA 250 | Principles and Methods of Statistics | 3 |
| Subtotal: 12 |
PHI 102: Limited to Freshmen only.
Part Two. Core Accounting Courses
Required
| ACC 250 | Introduction to Accounting | 3 |
| ACC 260 | Accounting Information Systems | 3 |
| ACC 270 | Intermediate Accounting I | 3 |
| ACC 271 | Intermediate Accounting II | 3 |
| ACC 308 | Auditing | 3 |
| Subtotal: 15 |
Part Three. Fraud and Financial Forensic Courses
Required
| ACC 265 | Digital Forensics for the Fraud Examiner | 3 |
| ACC 307 | Fraud Examination and Financial Forensics I | 3 |
| ACC 309 | Fraud Examination and Financial Forensics II | 3 |
| ACC 405 | Data Analytics for the Fraud Examiner | 3 |
| ACC 410 | Seminar in Forensic Financial Analysis | 3 |
Select one
| ECO 360/SOC 360 | Corporate and White-Collar Crime | 3 |
| OR | ||
| PAD 331 | Fraud, Waste, Abuse and Corruption in Public Organizations | 3 |
| Subtotal: 18 |
Part Four. Electives
Select four courses from the two areas below Category A Liberal Arts Electives and Category B Applied Electives. At least two courses must be from Category A.
Note: Students should meet with their major coordinator/advisor before selecting which electives best meet their educational and career objectives. Students may choose to emphasize breadth (i.e., by choosing electives across different disciplines) or depth (i.e., by choosing a cluster of related courses)
Category A. Liberal Arts Electives
Select 2-4 courses
| ANT 230 | Culture and Crime | 3 |
| ART 230 | Issues in Art and Crime | 3 |
| COM 113 | Oral Communication | 3 |
| COM 218 | Managerial Communication | 3 |
| ECO 315/PSC 315 | An Economic Analysis of Crime | 3 |
| ECO 360/SOC 360 | Corporate and White-Collar Crime | 3 |
| LAW 206 | The American Judiciary | 3 |
| PHI 231 | Big Questions: Introduction to Philosophy | 3 |
| PHI 310/LAW 310 | Ethics and Law | 3 |
| PSY 101 | Introduction to Psychology | 3 |
| PSY 372 | Psychology of Criminal Behavior | 3 |
| SOC 203 | Criminology | 3 |
| SOC 206 | The Sociology of Conflict and Dispute Resolution | 3 |
Category B. Applied Electives
Select 0-2 courses
| ACC 251 | Introduction to Managerial Accounting | 3 |
| ACC 380 | Selected Topics in Fraud Examination & Financial Forensics | 3 |
| ACC 381 | Accounting Internship | 3 |
| ACC 382 | Accounting Internship | 3 |
| OR | ||
| ACC 383 | Accounting Internship Intensive | 6 |
| ACC 384 | Accounting Internship Intensive | 6 |
| CSCI 270/SEC 270 | Security of Computers and Their Data | 3 |
| ECO 235 | Finance for Forensic Economics | |
| ENG 235 | Writing for Management, Business and Public Administration | 3 |
| LAW 202 | Law and Evidence | 3 |
| LAW 264/ACC 264 | Business Law | 3 |
| PAD 343 | Administration of Financial Resources | 3 |
| PSC 107 | Introduction to Criminal Investigations | 3 |
| Subtotal: 12 |
Total Credit Hours: 57-60