Fraud and Business Forensics Requirements
(12 credits)
A certificate in Fraud and Business Forensics consists of four courses that can be completed as part of the undergraduate Accounting or Information Systems program. The certificate prepares students for a career in the field of fraud investigation and forensics by providing skills and tools to both prevent fraud from occurring and discovering fraud after it has occurred.
| Code | Title | Credits |
|---|---|---|
| Required Courses | ||
| ACC 321 | Internal Auditing | 3 |
| ACC 325 | Fraud Examination and Business Forensics | 3 |
| ACC 450 | Business Forensic Application | 3 |
| Tracks | ||
| Select one of the following: | 3 | |
Accounting Track | ||
| Accounting Info Systems | ||
or ACC 400 | Principles of Auditing | |
Information Systems Track | ||
| Systems Analysis and Design Project | ||
| Total Credits | 12 | |
Students must achieve a minimum 2.5 GPA in the coursework required for the certificate, with no grade lower than a “C” in any course in the certificate.
Courses and Descriptions
ACC 320 Accounting Info Systems 3 Credits
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.
ACC 321 Internal Auditing 3 Credits
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(s): ACC 220.
ACC 325 Fraud Examination and Business Forensics 3 Credits
This course provides an introduction to the prevalence of fraud in all forms of business, including the many methods used by employees and managers to perpetrate fraud. Topics 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 used to investigate, detect and prevent fraud.
Prerequisite(s): ACC 210.
ACC 400 Principles of Auditing 3 Credits
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.
Prerequisite(s): (ACC 310 with a minimum grade of C- or ACC 310P with a minimum grade of C-) or VL02 with a score of WV.
ACC 450 Business Forensic Application 3 Credits
This course provides an opportunity 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.
CIS 370 Systems Analysis and Design Project 3 Credits
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(s): CIS 330.