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:
- Examine financial statements for false and/or misleading statements.
- Assess fraud risk and adequacy or internal control structures.
- Evaluate financial evidence.
- Synthesize accounting, auditing, computer and investigative analysis into coherent, defensible conclusions.
- 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 601 | Foundations of Justice | 3 credits |
| FSCOR 603 | Litigation Theory and Practice | 3 credits |
| FSCOR 606 | Forensic Research and Writing | 3 credits |
| FSAAC 620 | Forensic Information Technology | 3 credits |
| FSAAC 624 | Fraud: Accounting | 3 credits |
| FSAAC 626 | Investigation and Analysis: Auditing | 3 credits |
| FSAAC 628 | Investigation and Analysis: Tax | 3 credits |
| FSAAC 640 | Business Valuation | 3 credits |
| FSLAW 668 | White Collar Crimes | 3 credits |
| FSINV 600 | Investigative Techniques/Interviewing | 3 credits |
| FSCOR 720 | Forensic 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