2017-2018 Undergraduate Bulletin

Forensic Accounting, Certificate

Description: Forensic accounting is the application of general theories and methodologies of accounting for purpose of resolving financial issues in a legal setting. The Forensic Accounting Certificate provides in-depth learning opportunities to advance students’ knowledge of fraud examination and to develop skills in the use of investigative and analytical techniques to resolve allegations of fraud and other potential white-collar and financial crimes. The certificate provides comprehensive coverage of all types of financial crimes, but concentrates on fraud prevention, fraud detection, fraud investigation and remediation. The types of fraud schemes studied include corruption schemes, asset misappropriation, and fraudulent financial statements.

Coordinator: Professor Jonathan Childerley, Department of Public Management (914-530-1136, jchilderley@jjay.cuny.edu)

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

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 certificate also provides students the opportunity to improve their career prospects by developing practical skills and providing learning outcomes valued in both the private and public sectors. The certificate covers the four main sections of the professional certification in fraud examination offered by the Association of Certified Fraud Examiners. These sections include: (1) financial transactions and fraud schemes, (2) law, (3) investigation, and (4) fraud prevention and deterrence.

Credits required: 24

Please note: Students majoring in the BS in Economics with Specialization in Financial Analysis (Specialization C.) or students majoring in BS in Fraud Examination and Financial Forensics CANNOT earn this certificate.

Required Courses:

Students must complete all eight courses listed below. A maximum of two courses can overlap with a student's major, other minors or programs.

ACC 250Introduction to Accounting

3

ACC 251Introduction to Managerial Accounting

3

ACC 264/LAW 264Business Law

3

ACC 265Digital Forensics for the Fraud Examiner

3

ACC 307Forensic Accounting I

3

ACC 308Auditing

3

ACC 309Forensic Accounting II

3

ACC 410Seminar in Forensic Financial Analysis

3

Total Credit Hours: 24