The Forensic Accounting concentration is designed to acquaint students with current theory and practice in economic crimes, fraud investigations, and approaches to deter fraudulent activity.  The concentration includes exposure to fraud prevention and detection approaches, forensic investigations, and information and communications security.  It also addresses legal concepts of criminal fraud and corporate criminal liability, and emphasizes the importance of establishing sound policies and implementing effective procedures and controls in creating an effective and ethical corporate environment.  Social responsibility and corporate reporting are at the foundation of this area of concentration. 

This concentration consists of two required courses and one elective taken from those detailed below.  There is no sequence in which these courses must be taken.

In this course, students will learn how and why economic crimes and occupational fraud are committed, how fraudulent behavior is deterred, and how allegations of fraud should be investigated and resolved.  The course uses cases to expose students to actual fraud situations, allowing students to develop investigative strategies and seek to prove how the fraud was committed. 

Prerequisites:   ACG 2021 Principles of Financial Accounting, ACG 3103 Intermediate Financial Accounting I, ACG 3113 Intermediate Financial Accounting II, ACG 3401 Accounting Information Systems, and ACG 4632 Auditing I

This course will expose students to current methodologies and work performed by forensic accountants and auditors in uncovering and quantifying defalcations and improprieties and will present fraud-prevention and -detection techniques being utilized in corporate investigations today. 

Prerequisites:  ACG 2021 Principles of Financial Accounting, ACG 3103 Intermediate Financial Accounting I, ACG 3113 Intermediate Financial Accounting II, ACG 3401 Accounting Information Systems, and ACG 4632 Auditing I

This course provides students with an opportunity to learn about the theory and practice of internal auditing and its role in investigations.  Students will apply relevant investigative and audit principles and techniques to selected fraud situations in case settings.  

Prerequisites:  ACG 2021 Principles of Financial Accounting, ACG 3103 Intermediate Financial Accounting I, ACG 3113 Intermediate Financial Accounting II, ACG 3401 Accounting Information Systems, and ACG 4632 Auditing I

This course introduces the current IT audit and investigative software and processes used to explore contemporary accounting systems and databases.  Students are exposed to electronic and other means of surveillance in use today. 

Prerequisites:  ACG 2021 Principles of Financial Accounting, ACG 3103 Intermediate Financial Accounting I, ACG 3113 Intermediate Financial Accounting II, ACG 3401 Accounting Information Systems, and ACG 4632 Auditing I

This course explores contemporary forensic accounting issues and advanced topics concerning the changing role of the fraud investigation function.  Topics will evolve over time, and currently include audit responsibility and reporting, investigations in advanced computerized environments, professional judgment, quality control and developing effective policies in preventing and detecting economic crimes. 

Prerequisites:  ACG 2021 Principles of Financial Accounting, ACG 3103 Intermediate Financial Accounting I, ACG 3113 Intermediate Financial Accounting II, ACG 3401 Accounting Information Systems, and ACG 4632 Auditing I, and ACG 6936 Forensic Accounting