Getting Started
This on-campus, undergraduate program has been designed so that participants can complete the 15-credit certificate program over three semesters.
ACCT 418 Fraud Examination (3 credits)
An introduction to fundamentals of fraud examination, including nature and types of fraud, fraud prevention, and techniques to detect fraud in organizations. Provides the foundation to understanding fraud and its impact on the world around us. This course is the gateway into the Fraud & Forensic Accounting Certificate Program. Prerequisites: C or better in ACCT 201, 202.
ACCT 450 Advanced Fraud Examination (3 credits)
Discussion will cover the principles and standards for proactive and reactive investigation, as well as detection and control of fraud. Focus on the high-risk fraud environments wherein assets are more vulnerable to misappropriation and fraud because of either a lack of, or because of non-functioning, internal controls. Various fraud investigative methods will emphasize the skills needed to identify, investigate and litigate fraud and forensic accounting allegations. Prerequisites: C or better in ACCT 201, 202 & 418.
ACCT 451 Fraud Detection & Prevention Technologies (3 credits)
Investigation into the technology tools that are used to perform complex fraud analysis. Utilization of fraud related software applications and data analysis programs to detect and investigate possible fraudulent activities. Examination of quantitative and qualitative data by means of visualization to facilitate the detection and investigation of fraudulent activities. Prerequisites: C or better in ACCT 201, 202 & 418.
ACCT 452 Financial Statement Fraud (3 credits)
Examine how financial statement analysis can be used to uncover fraudulent financial reporting, intentional misstatements or omissions, and disclosures to deceive users of the statements. Financial statements will be examined in depth, including schemes related to revenue recognition, capitalization of expenses, understatement of liabilities and inadequate disclosure. Prerequisites: C or better in ACCT 201, 202, 418, 450 & 451.
ACCT 453 White-Collar Crime (3 credits)
Investigation into the technology tools that are used to perform complex fraud analysis. Utilization of fraud related software applications and data analysis programs to detect and investigate possible fraudulent activities. Examination of quantitative and qualitative data by means of visualization to facilitate the detection and investigation of fraudulent activities. Prerequisites: C or better in ACCT 201, 202 & 418.
ACCT 451 Fraud Detection & Prevention Technologies (3 credits)
Investigation into the technology tools that are used to perform complex fraud analysis. Utilization of fraud related software applications and data analysis programs to detect and investigate possible fraudulent activities. Examination of quantitative and qualitative data by means of visualization to facilitate the detection and investigation of fraudulent activities. Prerequisites: C or better in ACCT 201, 202 & 418.