2014-2015 Undergraduate Bulletin

Fraud Examination Minor

The Fraud Examination minor considers the following areas: financial transactions and fraud schemes, civil and criminal law related to fraud, investigations, and fraud prevention and deterrence. Topics such as corruption, asset misappropriation and fraudulent financial statements are central to the minor.

Rationale. The required sequence of courses is beneficial for anyone who wants to help reduce the cost of fraud in business, government or non-profit organizations. The minor also provides students the opportunity to improve their career prospects by developing practical skills and providing learning outcomes valued in business, government and non-profit organizations. The courses also cover the educational material necessary to become a Certified Fraud Examiner and other professional certifications associated with financial crime. The minor will also help prepare students for graduate studies in White Collar Crime and/or Financial Crime.

Learning outcomes. Students will:

  • Identify symptoms of fraud and design and conduct procedures to proactively search for fraud and develop programs to prevent such fraud.
  • Conduct fraud risk assessments, including brainstorming for particular settings and obtaining a sufficient knowledge of internal controls to identify opportunities for fraud, the risk of management override and the possibility of collusion.
  • Develop necessary well-written working papers and other documentation appropriate for the matters under investigation.
  • Communicate effectively, both orally and in writing. This includes oral communications for case presentation, deposition and courtroom testimony. It also includes written communication; report writing skills and techniques.
  • Evaluate the design of antifraud techniques and controls and test their operating effectiveness; make recommendations for improvements and assist in the implementation of fraud prevention programs.

Minor coordinator. Professor Randall LaSalle, Department of Public Management (212-484-1308, rlasalle@jjay.cuny.edu)

Requirements. Students earning the B.S. in Economics with Specialization in Financial Analysis (C.) or the B.S. in Fraud Examination and Financial Forensics are not eligible for this minor. A maximum of two courses can overlap with a student’s major, other minors or programs.

Part one. Required Courses

ACC 250Introduction to Accounting


ACC 264/LAW 264Business Law


ACC 265Digital Forensics for the Fraud Examiner


ACC 307Forensic Accounting I


ACC 309Forensic Accounting II


Total Credit Hours: 15

Part Two. Elective

ACC 380Selected Topics in Fraud Examination & Financial Forensics


ACC 410Seminar in Forensic Financial Analysis


ACC 380: Prerequisite: ACC 250.

Total Credit Hours: 3

Total Credit Hours: 18