Fraud Examination and Financial Forensics (BS)

Fraud Examination and Financial Forensics (BS)

The Fraud Examination and Financial Forensics major provides an interdisciplinary program of study that integrates knowledge of accounting principles and techniques with intellectual tools supplied from social science and other disciplines. The aim is to present a more comprehensive view of fraud that extends beyond the limited framework of any single disciplinary framework. Students will have ample opportunity to choose from among a variety of existing fraud-related courses while being required to learn the essential foundational competencies deemed necessary for entry into the anti-fraud professions.

Learning outcomes. Students will:

  • Evaluate symptoms of fraud and conduct fraud risk assessments based on an evaluation of internal control structures.
  • Effectively use technologies to locate, access, analyze, interpret and report on data using facts and appropriate statistical techniques.
  • Develop an investigative methodology based on the fraud theory and using both inductive and deductive reasoning.
  • Demonstrate knowledge of professional rules of conduct and ethical principles.
  • Communicate findings of a forensic investigation clearly and accurately, both orally and in writing. This includes learning the opportunities and challenges posed by inter-professional and interdisciplinary communication and how to bridge professional frames of reference to facilitate interpersonal collaboration and communication among lawyers, accountants, law enforcement officers, and investigators. Students will also demonstrate some knowledge of each discipline’s lexicon to aid communication among the various disciplines. Students will participate in an interdisciplinary team to develop a unique and creative pro-active fraud prevention program that incorporates and integrates their knowledge of law, criminology, the criminal justice system, and accounting.

 

Credits required. 54 (or more depending on math placement)

Prerequisites. Depending on math placement, students may need to take MAT 105 and/or MAT 108 (or MAT 141) as prerequisites for the required statistics course, STA 250.

Coordinator. Professor Jonathan Childerley, Department of Public Management (914-512-1378, jchilderley@jjay.cuny.edu)

Advisor. Ms. Yvonne Purdie, Department of Public Management (212.237.8554, ypurdie@jjay.cuny.edu)

Advising resources. Sample Four-year Plan of Study

PART ONE. FOUNDATIONS                                                                                     Subtotal: 12 Credits

Required
PHI 102 Ethical Foundations of the Just Society (Limited to Freshmen only) OR PHI 210 Ethical Theory
ECO 101 Principles of Economics
SOC 101 Introduction to Sociology 
STA 250 Principles and Methods of Statistics 

PHI 102: Limited to Freshmen only.

PART TWO. CORE ACCOUNTING COURSES                                                  Subtotal: 15 Credits

Required
ACC 250 Introduction to Accounting
ACC 260 Accounting Information Systems
ACC 270 Intermediate Accounting I
ACC 271 Intermediate Accounting II
ACC 308 Auditing

PART THREE. FRAUD AND FINANCIAL FORENSIC COURSES            Subtotal: 15 Credits

Required
ACC 265 Digital Forensics for the Fraud Examiner
ACC 307 Forensic Accounting I
ACC 309 Forensic Accounting II
ACC 410 Seminar in Forensic Financial Analysis

Select one course 
ECO 360/SOC 360 Corporate and White-Collar Crime
PAD 331 Fraud, Waste, Abuse and Corruption in Public Organizations
 

PART FOUR. ELECTIVES                                                                                         Subtotal: 12 Credits

Select four courses from the two areas below Category A Liberal Arts Electives and Category B Applied Electives. At least two courses must be from Category A.

Note: Students should meet with their major coordinator/advisor before selecting which electives best meet their educational and career objectives. Students may choose to emphasize breadth (i.e., by choosing electives across different disciplines) or depth (i.e., by choosing a cluster of related courses)

Category A. Liberal Arts Electives 
Select 2-4 courses:
ANT 230 Culture and Crime
ART 230 Issues in Art and Crime
COM 113 Oral Communication
COM 218 Managerial Communications 
ECO 315/PSC 315 An Economic Analysis of Crime 
ECO 360/SOC 360 Corporate and White-Collar Crime
LAW 206 The American Judiciary
PHI 231 Big Questions: Intro to Philosophy
PHI 310/LAW 310 Ethics and Law 
PSY 101 Introduction to Psychology
PSY 372 Psychology of Criminal Behavior 
SOC 203 Criminology 
SOC 206 The Sociology of Conflict and Dispute Resolution 

Category B. Applied Electives
Select 0-2 courses
ACC 251 Introduction to Managerial Accounting
ACC 380 Selected Topics in Fraud Examination and Financial Forensics
ACC 381 Accounting Internship
ACC 382 Accounting Internship
OR
ACC 383 Accounting Internship Intensive
ACC 384 Accounting Internship Intensive

CSCI 270/SEC 270 Security of Computers and Their Data
ECO 235 Finance for Forensic Economics 
ENG 235 Writing for Management, Business and Public Administration
LAW 202 Law and Evidence
LAW 264/ACC 264 Business Law
PAD 343 Administration of Financial Resources 
PSC 107 Introduction to Criminal Investigations

                                                                                                                            Total Credit Hours: 54

                                                                                                                                  Last Updated: 10/14/16