Accounting - Forensic Accounting Concentration

Degree Awarded:  Bachelor of Science

For accounting majors, an optional concentration is available in forensic accounting -- a field that integrates accounting, auditing and investigative skills to detect and reduce fraud, waste, abuse and inefficiencies, while providing analyses of financial affairs suitable to be presented as evidence in legal disputes. Forensic accounting is a growing area of specialization for accountants and other professionals in related fields such as law, criminology, sociology, psychology, intelligence, computer forensics and other forensic sciences.

Forensic Accounting is the integration of accounting, auditing and investigative skills, providing an analysis of financial affairs suitable for a court to discuss, debate and ultimately resolve disputes. Fraud and Forensic Accounting is a growing area of specialization for professional accountants and other professionals in related fields such as law, criminology, sociology, psychology, intelligence, computer forensics and other forensic sciences. Public and private corporations, accounting firms, law enforcement agencies, government and not-for-profit entities all have experienced the need to develop programs to reduce inefficiencies, waste, abuse and fraud including the need to provide or utilize the expertise of fraud and forensic accounting specialists.

Accounting major required to declare concentration.

Requirements for this Major:

16 semester credits including:

• AC 210 Forensic Accounting (4 SH)
• AC 403 Auditing (4 SH)

and eight semester credits from the following:

• CJ 101 Introduction to Criminal Justice (4 SH)
• CJ 220 Criminal Law and Procedure (4 SH)
• CJ 230 Investigative Techniques (4 SH)