Forensic Accounting Certificate

The Forensic Accounting Certificate is designed for individuals who are preparing to become forensic accountants. Because of their extensive background in accounting and financial reporting, forensic accountants conduct asset theft and financial statement fraud investigations and serve as expert witnesses in legal proceedings. Graduates pursue careers with public accounting firms, law firms, forensic accounting firms, government and law enforcement agencies, and professional litigation support consulting firms.

  • The certificate may be integrated with the MAcc program or completed on its own.
  • Admission to the certificate program is limited to students who have completed the prerequisites for the Master of Accounting program and the undergraduate fraud certificate or the Essentials of Fraud and Forensic Accounting seminar.
  • To earn the certificate, students must apply for admission and complete 4 forensic accounting classes during their program of study. Sample courses are as follows:
Fraudulent Financial Reporting and Analysis 
While asset theft fruad is well covered in the two fraud examination courses, additional training in financial statement fraud is needed due to the technical nature of accounting and reporting standards. This course demonstrates how financial statement analysis can be used to uncover fraudulent financial reporting. In addition, the most common methods for “cooking the books” will be examined along with strategies for detecting and investigating such schemes. Prerequisite(s): A minimum grade of “C” in ACCT 4133.
Expert Witnessing
This course examines the role of accountants as either testifying or consulting experts in legal disputes involving professional negligence cases, securities fraud, business/partnership disputes, business interruption losses, business valuations, and marital disputes. Topics include how to communicate opinions effectively at deposition, at trial, and in written report; the law and procedure dealing with experts; ethics; and how to deal with attorneys.
Cyber Forensics
This course addresses the scientific aspects of classic computer forensic tools and technologies used to recover data and conduct appropriate analysis improve individual computer, networks and mobile technology performance. In cyber forensics these tools and technology are used to facilitate: (1) Collection of data while preserving the integrity of the data, (2) Examination of data using manual and automated methods to assess and extract data of interest, (3) Employment of data analytics methods and techniques to derive useful information from relevant data, and (4) Reporting the actions used, how tools and procedures were selected, determining what other actions need to be performed, securing identified vulnerabilities and improving existing security controls. In cyber forensics and data analytics digital evidence is married to the practical side of financial forensic investigations and includes the use of digital evidence in legal settings. Prerequisite(s): Admission to the MAcc program or permission of the Director of the School of Accountancy.
Forensic Accounting Capstone
This is an integrative capstone course with potentially many modes of delivery including instruction from multiple professors, use of comprehensive cases, mock trails, and panel and round robin discussions of current issues. Guest speakers may present, or students may report on various projects that they have been conducting either independently or in groups. Students may be assigned projects designed to assist in their preparation to sit for the Certified Fraud Examiner (CFE) exam. To successfully complete this course, students must demonstrate a growing mastery of the skills required of the forensic accountant. Prerequisite(s): A minimum grade of “C” in ACCT 7634, ACCT 7635 and ACCT 7636.

Last updated: 9/6/2017