B.S. in Forensic Accounting and Fraud Examination

The Bachelor of Science in Forensic Accounting and Fraud Examination program is designed to prepare students for the Certified Fraud Examiner (CFE) exam and certification. This degree program reflects the importance of the ever growing field of economic and financial crime investigation of business, government, and the not-for-profit sectors. The curriculum is focused in accounting and designed to provide graduates with the knowledge and skills essential to their successful entry into the accounting world, or to specialize in the fraud examination area if they choose. Emphasis is placed on accounting, investigation skills, effective communications, quantitative skills, social responsibility, information technology, critical thinking skills, teamwork, business functional skills, digital forensics, cyber security, and commitment to lifelong learning.

Degree Requirements

The Embry-Riddle Aeronautical University – Prescott Department of Business is a member of the Association of Collegiate Business Schools and Programs (ACBSP) and is in candidacy for accreditation. In order to earn a major in Forensic Accounting and Fraud Examination, a student is required to complete a minimum of 80% of the business core and area of concentration courses in residence or transfer those credits from institutions approved by the Department Chair. The BSFAFE degree requires successful completion of a minimum of 120 credit hours.

General Education38
Open Electives12
Total Credits120

General Education

General education courses offer diverse elective courses and allow students to broaden their general education interests or pursue specific interests in many specialized areas. The required and recommended courses are as follows:

Communication Theory and Skills9
Computer Science3
Humanities Lower-Level Course3
Social Sciences Lower-Level Course6
Humanities/Social Sciences Upper-Level Course3
Physical and Life Sciences8
Total Credits38


BA 189Introduction to Business3
BA 121Software Based Bookkeeping1
BA 201Principles of Management3
BA 210Financial Accounting3
BA 307Governmental & Not-for-Profit Accounting3
BA 308Public Administration3
BA 312Managerial Accounting3
BA 319Managerial and Organizational Behavior3
BA 325Social Responsibility and Ethics in Management3
BA 329Forensic Accounting and Fraud Examination3
BA 332Corporate Finance I3
BA 340International Accounting3
BA 351Auditing Principles and Procedures3
BA 352Business Quantitative Methods3
BA 390Business Law3
BA 401Accounting Information Systems3
BA 437Strategic Management and Consulting3
or BA 470 Forensic Accounting Capstone Internship
or BA 475 Forensic Accounting Senior Thesis
BA 439Federal Taxation3
CS 304Introduction to Computer Forensics3
PSY 313Personality and Profiling3
or PSY 350 Social Psychology
SIS 200Introduction to the U.S. Legal System3
SIS 308Courts and Criminal Justice3
SIS 342Interview Techniques & Tactics3
or SIS 340 Security Investigations and Interview
SIS 352White Collar Crime3
or SIS 411 Procedural Laws and Evidence
Total Credits70

Suggested Program of Study

Freshman Year
BA 189 Introduction to Business 3
BA 201 Principles of Management 3
BIO 104 Foundations of Biology I 4
COM 122 English Composition 3
HU 14X Course 3
MA 120 Quantitative Methods I 3
College Algebra
PSY 101 Introduction to Psychology 3
SIS 200 Introduction to the U.S. Legal System 3
SIS 220 Investigative Methodology and Forensic Science 4
UNIV 101 College Success (1)
 Credits Subtotal29.0
Sophomore Year
BA 121 Software Based Bookkeeping 1
BA 210 Financial Accounting 3
BA 222 Business Computer Applications 3
BA 308 Public Administration 3
BA 312 Managerial Accounting 3
BA 319 Managerial and Organizational Behavior 3
COM 222 Business Communication 3
Intelligence Writing
CS 304 Introduction to Computer Forensics 3
EC 210 Microeconomics 3
MA 222 Business Statistics 3
PSY 306 Deceptions 3
Social Psychology
 Credits Subtotal31.0
Junior Year
BA 307 Governmental & Not-for-Profit Accounting 3
BA 325 Social Responsibility and Ethics in Management 3
BA 329 Forensic Accounting and Fraud Examination 3
BA 332 Corporate Finance I 3
BA 340 International Accounting 3
COM 219 Speech 3
PSY 313 Personality and Profiling 3
Personality Development
SIS 308 Courts and Criminal Justice 3
SIS 352 White Collar Crime 3
Procedural Laws and Evidence
Open Electives 3
 Credits Subtotal30.0
Senior Year
BA 351 Auditing Principles and Procedures 3
BA 352 Business Quantitative Methods 3
BA 390 Business Law 3
BA 401 Accounting Information Systems 3
BA 437 Strategic Management and Consulting 3
Forensic Accounting Capstone Internship
Forensic Accounting Senior Thesis
BA 439 Federal Taxation 3
SIS 342 Interview Techniques & Tactics 3
Security Investigations and Interview
Open Electives 9
 Credits Subtotal30.0
 Credits Total: 120.0

Embry-Riddle courses in the general education categories of Communication Theory and Skills, Mathematics, Computer Science, Physical and Life Sciences, Humanities, and Social Sciences may be chosen from those listed below, assuming prerequisite requirements are met with permission of advisor. Courses from other institutions are acceptable if they fall into these broad categories and are at the level specified above in the Forensic Accounting and Fraud Examination degree vertical outline. Other courses may also be used with permission of the Department of Business Chair.

Communication Theory and Skills9
COM 122English Composition3
COM 219Speech3
COM 222Business Communication3
or COM 223 Intelligence Writing
Computer Science3
BA 222Business Computer Applications3
Humanities and Social Science12
Any HU 140 Series Course3
PSY 101Introduction to Psychology3
EC 210Microeconomics3
or EC 211 Macroeconomics
PSY 313Personality and Profiling3
or PSY 350 Social Psychology
MA 120Quantitative Methods I3
or MA 140 College Algebra
MA 222Business Statistics3
Physical and Life Sciences8
BIO 104Foundations of Biology I4
SIS 220Investigative Methodology and Forensic Science4