Fraud and Business Forensics Concentration

Program Overview

The Business Forensics 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 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 offers a track in either Accounting or Information Systems. 


Current undergraduate College of Business Administration (CBA) students majoring in Accounting or Information Systems may choose a concentration on Fraud and Business Forensics. CBA students who want to declare this concentration should do so through the CBA Undergraduate Academic Coordinator in the Dean's Office in Sweigart Hall a semester prior to beginning coursework.

Degree Offered

  • Concentration in Fraud and Business Forensics


Dorothy McMullen, Ph.D.
Associate Professor of Accounting
Sweigart 314

Program Website: Fraud and Business Forensics Concentration
Associated Department: Department of Accounting

Fraud and Business Forensics Requirements

(12 credits)

A concentration in Fraud and Business Forensics consists of four courses that can be completed as part of the undergraduate Accounting or Information Systems program. The concentration 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.

Required Courses
ACC 321Internal Auditing3
ACC 325Fraud Examination and Business Forensics3
ACC 450Business Forensic Application3
Select one of the following Tracks:3
Accounting Track
Accounting Info Systems
Principles of Auditing
Information Systems Track
Systems Analysis and Design Project
Total Credits12

Students must achieve a minimum 2.5 GPA in the coursework required for the concentration, with no grade lower than a “C” in any course in the concentration.

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.

Prerequisite(s): ACC 310.

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 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(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 302 and ACC 311.

ACC 450 Business Forensic Application 3 Credits

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.

Prerequisite(s): ACC 325 and ACC 321.

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.