Forensic Accounting

Description

A Master of Science in Forensic Accounting is designed to prepare students to synthesize the accounting and auditing skills necessary to investigate and analyze financial evidence and to interpret, summarize and communicate their finds in a courtroom setting. The banking crisis that led to implementation of the Sarbanes-Oxley Act and subsequent financial crises that led to the Dodd-Frank Wall Street Reform and Customer Protection Act have created a demand for forensic accountants in public and private practices, corporations, government agencies and other organizations. Graduates of this degree program will be prepared for these positions.

Objectives

Upon completion of the Master of Science in Forensic Accounting, graduates will be able to:

  1. Examine financial statements for false and/or misleading statements.
  2. Assess fraud risk and adequacy or internal control structures.
  3. Evaluate financial evidence.
  4. Synthesize accounting, auditing, computer and investigative analysis into coherent, defensible conclusions. 
  5. Communicate findings, analysis, conclusions and recommendations effectively, both orally and in writing.

Policies

The grade of "C" is the lowest acceptable grade, and only one can be awarded during the program. A student may repeat one course in a graduate program one time. Once a student has repeated a course, the student will not be permitted to repeat any other courses. If a student repeats a course, only the latter grade is used in computing the grade point average. However, all courses taken become a part of the student's academic record. Further, a student may withdraw from each graduate course one time only. A minimum cumulative 3.00 grade point average on all graduate work attempted is required for graduation. Only one grade of "C" may be applied toward the GPA requirement. Degree requirements must be completed within seven years after the first course applied to the degree was completed.

Students are required to take and successfully complete FSCOR 601, Criminal Justice; FSCOR 604, Evidence; and FSCOR 606, Forensic Journal Research and Review, before enrolling in other courses.


Requirements

Required Courses

FSCOR 603Litigation Theory and Practice

3 credits

FSCOR 606Forensic Research and Writing

3 credits

FSAAC 620Forensic Information Technology

3 credits

FSAAC 624Fraud: Accounting

3 credits

FSAAC 626Investigation and Analysis: Auditing

3 credits

FSAAC 628Investigation and Analysis: Tax

3 credits

FSAAC 640Business Valuation

3 credits

FSLAW 668White Collar Crimes

3 credits

FSINV 600Investigative Techniques/Interviewing

3 credits

FSAAC 640Business Valuation

3 credits

FSCOR 720Forensic Studies Capstone

3 credits

FSCI or FS Elective Forensic Science or Forensic Studies Elective

3 credits

Certificate Option

Forensic Accounting

Course Description

See FSAAC - Forensic Accounting Courses

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