2021-2022 Undergraduate Bulletin

Fraud Examination and Financial Forensics, Bachelor of Science

The Fraud Examination and Financial Forensics major provides an interdisciplinary program of study that integrates knowledge of accounting principles and techniques with intellectual tools supplied from social science and other disciplines. The aim is to present a more comprehensive view of fraud that extends beyond the limited framework of any single disciplinary framework. Students will have ample opportunity to choose from among a variety of existing fraud-related courses while being required to learn the essential foundational competencies deemed necessary for entry into the anti-fraud professions.

Learning outcomes. Students will:

  • Evaluate symptoms of fraud and conduct fraud risk assessments based on an evaluation of internal control structures.
  • Effectively use technologies to locate, access, analyze, interpret and report on data using facts and appropriate statistical techniques.
  • Develop an investigative methodology based on the fraud theory and using both inductive and deductive reasoning.
  • Demonstrate knowledge of professional rules of conduct and ethical principles.
  • Communicate findings of a forensic investigation clearly and accurately, both orally and in writing. This includes learning the opportunities and challenges posed by inter-professional and interdisciplinary communication and how to bridge professional frames of reference to facilitate interpersonal collaboration and communication among lawyers, accountants, law enforcement officers, and investigators. Students will also demonstrate some knowledge of each discipline’s lexicon to aid communication among the various disciplines. Students will participate in an interdisciplinary team to develop a unique and creative pro-active fraud prevention program that incorporates and integrates their knowledge of law, criminology, the criminal justice system, and accounting.

Credits Required.

Fraud Examination Major (or more depending on math placement
57-60
General Education 42
Electives 21
Total Credits Required for B.S. Degree 120
Coordinator. Professor David M. Shapiro, Department of Public Management (212-393.6882, dshapiro@jjay.cuny.edu)

Advisor. Ms. Yvonne Purdie, Department of Public Management (212.237.8554, ypurdie@jjay.cuny.edu)

Advising resources.  Fraud Examination Major Advising Resources. Major Checklist.

Foundations

Required, depending on student’s math placement

MAT 108Social Science Math

3

Advisors note: MAT 108 satisfies the College’s Gen Ed Math and Quantitative Reasoning area.  MAT 108 is the prerequisite for statistics.

Total Credit Hours: 0-3

Part One. Foundations

Required
PHI 102Ethical Foundations in Just Society

3

OR

PHI 210Ethical Theory

3

 

ECO 101Introduction to Economics and Global Capitalism

3

SOC 101Introduction to Sociology

3

STA 250Principles and Methods of Statistics

3

PHI 102: Limited to Freshmen only.

Total Credit Hours: 12

Part Two. Core Accounting Courses

Required
ACC 250Introduction to Accounting

3

ACC 260Accounting Information Systems

3

ACC 270Intermediate Accounting I

3

ACC 271Intermediate Accounting II

3

ACC 308Auditing

3

Total Credit Hours: 15

Part Three. Fraud and Financial Forensic Courses

Required
ACC 265Digital Forensics for the Fraud Examiner

3

ACC 307Fraud Examination and Financial Forensics I

3

ACC 309Fraud Examination and Financial Forensics II

3

ACC 405Data Analytics for the Fraud Examiner

3

ACC 410Seminar in Forensic Financial Analysis

3

Select one
ECO 360/SOC 360Corporate and White-Collar Crime

3

OR

PAD 331Fraud, Waste, Abuse and Corruption in Public Organizations

3

Total Credit Hours: 18

Part Four. Electives

Select four courses from the two areas below Category A Liberal Arts Electives and Category B Applied Electives. At least two courses must be from Category A.

Note: Students should meet with their major coordinator/advisor before selecting which electives best meet their educational and career objectives. Students may choose to emphasize breadth (i.e., by choosing electives across different disciplines) or depth (i.e., by choosing a cluster of related courses)

Category A. Liberal Arts Electives

Select 2-4 courses

ANT 230Culture and Crime

3

ART 230Issues in Art and Crime

3

COM 113Oral Communication

3

COM 218Managerial Communication

3

ECO 315/PSC 315An Economic Analysis of Crime

3

ECO 360/SOC 360Corporate and White-Collar Crime

3

LAW 206The American Judiciary

3

PHI 231Big Questions: Introduction to Philosophy

3

PHI 310/LAW 310Ethics and Law

3

PSY 101Introduction to Psychology

3

PSY 372Psychology of Criminal Behavior

3

SOC 203Criminology

3

SOC 206The Sociology of Conflict and Dispute Resolution

3

Category B. Applied Electives

Select 0-2 courses

ACC 251Introduction to Managerial Accounting

3

ACC 380Selected Topics in Fraud Examination & Financial Forensics

3

 

ACC 381Accounting Internship

3

ACC 382Accounting Internship

3

OR

ACC 383Accounting Internship Intensive

6

ACC 384Accounting Internship Intensive

6

 

CSCI 270/SEC 270Security of Computers and Their Data

3

ECO 235Finance for Forensic Economics

ENG 235Writing for Management, Business and Public Administration

3

LAW 202Law and Evidence

3

LAW 264/ACC 264Business Law

3

PAD 343Administration of Financial Resources

3

PSC 107Introduction to Criminal Investigations

3

Total Credit Hours: 12

Total Credit Hours: 57-60