The Fraud Examination minor considers the following areas: financial transactions and fraud schemes, civil and criminal law related to fraud, investigations, and fraud prevention and deterrence. Topics such as corruption, asset misappropriation and fraudulent financial statements are central to the minor.
Rationale. The required sequence of courses is beneficial for anyone who wants to help reduce the cost of fraud in business, government or non-profit organizations. The minor also provides students the opportunity to improve their career prospects by developing practical skills and providing learning outcomes valued in business, government and non-profit organizations. The courses also cover the educational material necessary to become a Certified Fraud Examiner and other professional certifications associated with financial crime. The minor will also help prepare students for graduate studies in White Collar Crime and/or Financial Crime.
Learning outcomes. Students will:
- Identify symptoms of fraud and design and conduct procedures to proactively search for fraud and develop programs to prevent such fraud.
- Conduct fraud risk assessments, including brainstorming for particular settings and obtaining a sufficient knowledge of internal controls to identify opportunities for fraud, the risk of management override and the possibility of collusion.
- Develop necessary well-written working papers and other documentation appropriate for the matters under investigation.
- Communicate effectively, both orally and in writing. This includes oral communications for case presentation, deposition and courtroom testimony. It also includes written communication; report writing skills and techniques.
- Evaluate the design of antifraud techniques and controls and test their operating effectiveness; make recommendations for improvements and assist in the implementation of fraud prevention programs.
Minor coordinator. Professor Jonathan Childerley, Department of Public Management (914-512-1378, email@example.com
Advisor. Ms. Yvonne Purdie, Department of Public Management (212.237.8554, firstname.lastname@example.org)
Additional information. Students earning the B.S. in Economics with the Specialization in Financial Analysis (C.) or the B.S. in Fraud Examination and Financial Forensics are not eligible for this minor.
Requirements. A maximum of two courses can overlap with a student’s major, other minors or programs.
Credits required. 18
PART ONE. REQUIRED COURSES Subtotal: 15 credits
ACC 250 Introduction to Accounting
ACC 264/LAW 264 Business Law
ACC 265 Digital Forensics for the Fraud Examiner
ACC 307 Forensic Accounting I
ACC 309 Forensic Accounting II
PART TWO. ELECTIVE Subtotal: 3 credits
ACC 380 Selected Topics in Fraud Examination & Financial Forensics
ACC 410 Seminar in Forensic Financial Analysis
Total credits: 18
Last Updated: 9/28/16