Accounting Track

The Accounting Track is designed to prepare students to synthesize the accounting, auditing, computer, and investigative skills necessary to investigate and analyze financial evidence; to interpret and summarize their findings; and to communicate those findings in a courtroom setting. The corporate climate and the implementation of the Sarbanes-Oxley Act have led to a need for forensic accountants in public practice, corporations, government agencies, and other organizations to aid in fraud investigation and in fraud prevention. Graduates of this track will be prepared for these positions.

Upon completion of the program, a graduate in the Accounting Track will be able to

  • Apply investigative techniques for fraud detection in financial reporting.
  • Analyze financial statements for false and misleading statements
  • Assess fraud risk and adequacy of internal control structures.
  • Evaluate security requirements and internal controls for accounting systems in business software.
  • Investigate and analyze financial evidence.
  • Synthesize accounting, auditing, computer, and investigative skills.
  • Analyze legal elements of white collar crime.

Core Courses:

FSCOR 601

Criminal Justice

FSCOR 604

Evidence

FSCOR 606

Internet Research & Writing

FSCOR 607

Forensics Review Journal

FSCOR 664

Litigation Practice and Procedure

FSCOR 702

Mock Trial Capstone

Required Courses:

FSAAC 620

Forensic Information Technology

FSAAC 622

Advanced Accounting Information Systems

FSAAC 624

Fraud: Accounting

FSAAC 626

Investigation and Analysis: Auditing

FSAAC 628

Investigation and Analysis: Tax

FSLAW 668

White Collar Crime