Plan of Study – Forensic Accounting

Note: A Semester Hour (s.h.) is a unit of academic credit representing an hour of class (such as lecture class) or three hours of laboratory work each week for an academic semester. Most courses are two, three or four semester hours.

Forensic Accounting: Cert Comp

Forensic Accounting: Certificate of Completion

Certificate Courses (Minimum of 15 semester hours required.)

ACC 2010 Principles of Accounting I (3 s.h.)

An introduction to the theory and concepts of financial accounting, including generally accepted accounting principles and issues as to classification, recognition, realization, measurement, and reporting. Emphasis on the accounting process, including preparation of basic financial statements and the accounting for and analysis of transactions affecting assets, selected liabilities, and equity. Prerequisite: MTH 1050 or equivalent.

ACC 3410 Accounting Information Systems (3 s.h.)

Involves a study of fundamental principles of accounting and information systems data and analysis as they relate to business enterprises and processes. Design and control of systems for the origination, development, and use of accounting information systems are studied. Emphasis is placed on the inter-relationship among the components of accounting systems; the use of technology in the design, maintenance, and reporting of accounting information; and the importance of internal controls to mitigate risk.

ACC 4800 Forensic Accounting (3 s.h.)

The objectives and procedures associated with forensic accounting and fraud audits. Topics include audit procedures and responsibilities associated with fraud, criminal law issues and procedures, internal control and information systems design, the Sarbanes-Oxley Act, and issues associated with identity theft. Prerequisites: ACC 2010 and ACC 3410.

CJ 4150 Criminal Investigation (CJ*/FOR) (3 s.h.)

Integration of principles and procedures of criminal investigation; conduct at a crime scene; search, collection, and preservation of evidence; interviewing; methods used in crime laboratories; and planning for effective courtroom participation. Prerequisite: CJ 1020.

CJ 4450 Interviewing and Investigative Report Writing (3 s.h.)

The art of interviewing and interrogation and the comprehensive skills necessary for the integration and documentation of information that is obtained from a wide variety of sources. Prerequisite: CJ 1020. At the completion of the course, students will be able to: 1. Complete a comprehensive police report. 2. Analyze the laws of criminal investigation. 3. Apply interview techniques in a given investigative context. 4. Apply criminal interrogation techniques in a given investigative context.