Fraud & Financial Crimes
Minor
Fraud examination is a growing field for forensic accountants and investigators. The courses in this interdisciplinary program will aid in preparing undergraduates to become certified through the Association of Certified Fraud Examiners (ACFE)* as part of their four-year degree completion of major requirements and elective courses. The Certified Fraud Examiners (CFE) Exam requires qualified candidates to have knowledge of fraud prevention, investigation, financial transactions, and the legal system.
In the classroom. In the workforce.
What You’ll Learn
The courses in this interdisciplinary program will aid in preparing undergraduates to become certified through the Association of Certified Fraud Examiners.
Career Opportunities
The Bureau of Labor Statistics reports that the 10-year outlook for jobs is strong in the occupations dealing with fraud such as accounting, auditing, private detectives, and investigators.
Minor:
- ACC1201: Principles of Accounting I
- ACC1601: Principles of Accounting II
- ACC3510: Fraud Examination
- ACC3520: Financial Statement Fraud
- CRJ1400: Introduction to Criminal Justice
- CRJ2451: Legal Aspects of Criminal Justice
- CRJ3520: Criminal Investigation
- CRJ3842: Criminology
*The ACFE is the largest and the most recognized anti-fraud organization and training program in the world. Its mission is to “reduce the incidence of fraud and white-collar crime and to assist the Membership in fraud detection and deterrence.” ( http://www.acfe.com/who-we-are.aspx ).
Fraud & Financial Crimes Courses
Topics include: the basic structure, principles, and practices of accounting; the nature and classification of accounts; the accounting cycle and the preparation of financial statements for both service and merchandising enterprises; design of accounting systems, including special journals and subsidiary ledgers; and coverage of cash, receivables, inventories, deferrals, accruals, plant assets, intangible assets, and current liabilities. Lecture classes and laboratory sessions meet at least four times per week. Laboratory fee.
This course continues the study of basic concepts and principles, as well as accounting for the partnership and corporate forms of business organizations; coverage of plant assets, intangible assets, and current liabilities, long-term liabilities, investments financial statement analysis, and the Statement of Cash Flows. Lecture classes and laboratory sessions meet at least four times per week. Laboratory fee.
This interdisciplinary course begins with the exploration of te nature of fraud, its costs, and why it occurs. Emphasis then shifts to the analysis of the accounting and legal procedures used to fight or prevetnt the different types of fraud such as detection, investiation, and the dispositions or resolutions available.
This type of white-collar crime is also known as “cooking the books” where various schemes are used to manipulate, misstate, or omit financial information to deceive financial statement users. This in depth study focuses on the detection and investigation of revenue-based, asset-based, liability-based, and other financial statement fraud, schemes, as well as the auditor’s liability in these criminal activities.
An introductory survey course designed to provide the student with an overview of the system. Theories of criminal behavior, criminal law, and procedures are introduced and studied as they apply to the criminal justice components of law enforcement, the courts, and corrections.
The course is designed to give an overview of legal principles, which provide a framework for the criminal justice system. An analysis of cases and statutes, pertinent to areas under consideration, is emphasized together with a coverage of fundamental aspects of legal research. Areas covered include investigation, initial appearance, arraignment, preliminary examination, trial, guilty pleas or conviction, sentence, and release.
The course will introduce the student to basic criminal investigation theories and techniques. The development of contemporary criminal investigation and criminalistics will be examined, as well as crime specific investigative technology.
This course examines the nature and complexity of crime as a social problem. The measurement, techniques of data collection, and patterns of crime are explored as well as various classical, biological, psychological, and sociological theories of crime causation. Throughout the course, policy implications of the content matter will be considered.