B.S. in Forensic Accounting and Fraud Examination

Students will:

  • Demonstrate extensive knowledge of the principles within the accounting discipline.
  • Use knowledge of tax laws to compute tax liability for individuals, partnerships, and corporations.
  • Apply auditing procedures and reporting requirements.
  • Apply accounting knowledge in the field.
  • Demonstrate proficiency in the accounting business core.
  • Demonstrate proficiency in the legal/social business core.

Degree Requirements

The Embry-Riddle Aeronautical University – Prescott is a member of the Association of Collegiate Business Schools and Programs (ACBSP) and is accredited. The FAFE degree requires the successful completion of a minimum of 120 credit hours.

Program Requirements

General Education

Embry-Riddle degree programs require students to complete a minimum of 36 hours of General Education coursework. For a full description of Embry-Riddle General Education guidelines, please see the General Education section of this catalog.

Students may choose other classes outside of their requirements, but doing so can result in the student having to complete more than the degree's 120 credit hours.  This will result in additional time and cost to the student.

Communication Theory and Skills9
Computer Science/Information Technology3
Mathematics6
Physical and Life Sciences (Natural Sciences)6
Humanities and Social Sciences12
3 hours of Lower-Level Humanities
3 hours of Lower-Level Social Science
3 hours of Lower-Level or Upper-Level Humanities or Social Science
3 hours of Upper-Level Humanities or Social Science
Total Credits36

Forensic Accounting Core (110 Credits)

The following course of study outlines the quickest and most cost-efficient route for students to earn their B.S. in Forensic Accounting and Fraud Examination. Students are encouraged to follow the course of study to ensure they complete all program required courses and their prerequisites within four years.

Courses in the core with a # will satisfy your general education requirements.

ACC 210Financial Accounting *3
ACC 307Governmental & Not-for-Profit Accounting *3
ACC 312Managerial Accounting **3
ACC 329Forensic Accounting and Fraud Examination *3
ACC 339Intermediate Accounting **3
ACC 351Auditing Principles and Procedures *3
ACC 390Financial Statement Analysis Business Valuation *3
ACC 401Accounting Information Systems *3
ACC 429Fraud Auditing and Examination3
ACC 490Detecting & Preventing Financial Statement Fraud3
or BA 437 Strategic Management and Consulting
BA 189Introduction to Business *3
BA 201Principles of Management3
BA 222Business Analytics Tools #3
BA 311Marketing3
BA 319Managerial and Organizational Behavior *3
BA 325Social Responsibility and Ethics in Management3
BA 352Business Analytics for Decision Making3
BA 370Machine Learning and Big Data **3
BA 390Business Law3
BIO 120
& BIO 120L		Foundations of Biology I
and Foundations of Biology I Laboratory #		4
CI 119Introduction to Cyber Security for Non-Majors3
COM 122English Composition #3
EC 210Microeconomics #3
or EC 211 Macroeconomics
FIN 332Corporate Finance I *3
General Education - Humanities Lower-Level Elective #3
General Education - Communications Elective #6
MA 120Quantitative Methods I #3
or MA 140 College Algebra
MA 222Business Statistics #3
PSY 101Introduction to Psychology #3
PSY 306Psychology of Deception Detection *3
or PSY 336 Forensic Psychology
PSY 313Personality and Profiling **#3
or PSY 337 Criminality
SIS 200Introduction to the U.S. Legal System3
SIS 220Investigative Methodology and Forensic Science #4
SIS 342Interview Techniques and Tactics3
or SIS 340 Security Investigations and Interview
SIS 352White Collar Crime3
or SIS 411 Procedural Laws and Evidence

Open Electives (10 Credits)

Open Electives10
Total Credits120
*

Only Offered in Fall

**

Only Offered in Spring

#

General Education Course

All Army ROTC students are required to complete SS 321 - U.S. Military History 1900-Present (3 credits) in order to commission.

Forensic Accounting and Fraud Examination - General

Freshman Year
FallCredits
BA 189 Introduction to Business 3
BIO 120
& BIO 120L		 Foundations of Biology I 4
COM 122 English Composition 3
MA 120 Quantitative Methods I 3
College Algebra
UNIV 101 College Success (1)
 Credits Subtotal13.0
Spring
BA 201 Principles of Management 3
BA 222 Business Analytics Tools 3
Humanities Lower-Level Elective 3
PSY 101 Introduction to Psychology 3
SIS 200 Introduction to the U.S. Legal System 3
 Credits Subtotal15.0
Sophomore Year
Fall
ACC 210 Financial Accounting 3
BA 319 Managerial and Organizational Behavior 3
CI 119 Introduction to Cyber Security for Non-Majors 3
MA 222 Business Statistics 3
PSY 306 Psychology of Deception Detection 3
Forensic Psychology
 Credits Subtotal15.0
Spring
ACC 312 Managerial Accounting 3
BA 352 Business Analytics for Decision Making 3
Communications Elective 3
EC 210 Microeconomics 3
Macroeconomics
SIS 220 Investigative Methodology and Forensic Science 4
 Credits Subtotal16.0
Junior Year
Fall
ACC 307 Governmental & Not-for-Profit Accounting 3
ACC 329 Forensic Accounting and Fraud Examination 3
FIN 332 Corporate Finance I 3
Open Elective 2
SIS 342 Interview Techniques and Tactics 3
Security Investigations and Interview
 Credits Subtotal14.0
Spring
ACC 339 Intermediate Accounting 3
BA 311 Marketing 3
BA 370 Machine Learning and Big Data 3
Communications Elective 3
PSY 313 Personality and Profiling 3
Criminality
 Credits Subtotal15.0
Senior Year
Fall
ACC 351 Auditing Principles and Procedures 3
ACC 390 Financial Statement Analysis Business Valuation 3
ACC 401 Accounting Information Systems 3
ACC 429 Fraud Auditing and Examination 3
Open Elective 4
 Credits Subtotal16.0
Spring
ACC 490 Detecting & Preventing Financial Statement Fraud 3
Strategic Management and Consulting
BA 325 Social Responsibility and Ethics in Management 3
BA 390 Business Law 3
Open Elective 4
SIS 352 White Collar Crime 3
Procedural Laws and Evidence
 Credits Subtotal16.0
 Credits Total: 120.0