The Fraud and Forensics Business Concentration is designed to prepare students for a career in the field of fraud investigation and forensics. The curriculum encompasses fraud examinations, financial investigations, the psychology of white-collar crime, forensic interrogations and evidence management, and presentation for civil and criminal trials. A wide variety of teaching tools are employed including case studies, mock investigations, mock trials, guest speakers and professionals who are experts in their areas.
The program consists of four undergraduate courses [12 credits] with a focus in either Accounting or Computer Information Systems. Additional credits may be required for students who have not met course prerequisites. In addition, students who have completed prerequisites that are over five years old may be required to repeat these courses. Exceptions may be made on case-by-case basis. You may contact a College of Continuing Studies adviser with any questions.
Current undergraduate Norm Brodsky College of Business students majoring in Accounting or Computer Information Systems may choose a concentration on Fraud and Business Forensics. Norm Brodsky College of Business students who want to declare this concentration through the Norm Brodsky College of Business Undergraduate Academic Coordinator in the Dean's Office in Sweigart Hall a semester prior to beginning coursework.
- ACC-325 - Fraud Examination and Business Forensics
This course is designed to introduce students to the prevalence of fraud and fraudulent financial reporting in all forms of business, including the many methods used by employees and managers to perpetrate fraud. Topics will include: the motivation of individuals to commit fraud, various types of fraud schemes perpetrated in the workplace, as well as the various tools and techniques that are use d to investigate, detect and prevent fraud. Prerequisite: ACC-210.
- BUS-425 - Evidence Management
Legal issues and practical considerations involved in the collection, acquisition, analysis and storage of digital evidence. Presentation of digital and technical evidence to judges, juries and other decision makers. The law of evidence and its implications for the manner and method technical evidence is acquired and presented for consideration in court or in other proceedings (i.e. criminal, civil, or administrative). Requirements and preparation for the presentation of technical evidence as an expert or fact witness. Prerequisite: BUS 300 or permission of instructor.
- ACC-450 - Business Forensic Application
This course is designed so that students to integrate various business disciplines to perform complex investigative cases and analyses, thus demonstrating mastery of the knowledge and skills required to be effective forensic professionals. The course covers how to manage and present digital and technical evidence gathered for forensic litigation cases, including the ability to be an expert witness in court. Prerequisites: ACC-325, ACC 321.
ACC-321 - Internal Auditing
This course provides an introduction to the internal audit profession, including understanding the nature and activities associated with the internal audit process. Topics include: international auditing standards, risk assessment including internal control system evaluation, business processes, and the relationship of management and employee fraud to the internal audit process. Prerequisite: ACC-220.
- ACC-320 - Accounting Information Systems
This course provides an introduction to accounting information systems and enterprise-wide, process-focused information systems. Topics include quality of data for decision usefulness, internal control concepts and documentation tools, and database theory and applications. Prerequisite: ACC-310.
ACC-400 - Principles of Auditing
This course provides an introduction to financial statement audits performed by certified public accountants. Topics include corporate governance, the audit environment, professional standards, audit methodology, and audit report preparation. The course also provides an overview of other types of assurance and non-assurance services provided by CPA firms. Prerequisites: ACC-302 and ACC-311.
Computer Information Systems Track
- CIS-370 - Systems Analysis and Design Project
Topics include modeling techniques and methodologies to address the planning, analysis, design, and implementation of high quality systems, delivered on time and within budget. Using rapid application development tools, students will also construct an operational system within the span of a single semester. Issues and tools related to the management of project teams are also discussed. Prerequisite: CIS-330.