Embry-Riddle Forensic Accounting students working in the GSOC lab.

Bachelor of Science in
Forensic Accounting and Fraud Examination

In the Forensic Accounting & Fraud Examination degree, students are taught to find and defend against securities fraud and other types of financial fraud.

About the Bachelor of Science in Forensic Accounting & Fraud Examination

For inquisitive problem-solvers interested in the intersection of law enforcement and accounting, the Bachelor of Science in Forensic Accounting and Fraud Examination (FAFE) at Embry‑Riddle Aeronautical University's Prescott Campus may be a perfect fit. This program covers the four major sections of the Association of Certified Fraud Examiners’ professional certification:

Financial Transactions and Fraud Schemes
Law
Investigation
Fraud Prevention and Deterrence

Embry‑Riddle is one of the only schools in the nation to offer an undergraduate forensic accounting degree in a traditional, on-campus environment. As a result, students benefit from a hands-on approach to learning and enjoy access to state-of-the-art technology, lab space and software for data visualization and decision-making.

Student Learning Outcomes

Upon completion of the forensic accounting degree, you will have the opportunity to:

Become a Certified Fraud Examiner prepared to investigate economic and financial crime
Work in a variety of finance and accounting roles in business, government and nonprofit sectors
Test for the Registered Forensic Investigator, Government Forensic Accountant and Certified Management Accountant certifications

Forensic Accounting & Fraud Examination Career Opportunities

Careers and Employers

Forensic accounting degree students graduate Embry-Riddle ready to begin careers as:

Forensic Accountant
Anti-Money Laundering Banking Specialist
Internal and External Auditor
Special Investigations Unit Fraud Investigator
Risk Consultant
Litigation Support Specialist
Accounting and Financial Analyst

Forensic Accounting & Fraud Examination Salary Information

The average reported alumni salary in the field of fraud examination is $67,500 annually one-year post graduation, as of 2022.

DETAILS

About Forensic Accounting and Fraud Examination at the Prescott, AZ Campus

Forensic Accounting and Fraud Examination is housed in the nation’s first College of Business, Security and Intelligence, and students are uniquely positioned to learn among industry experts and explore the latest advances in fraud examination. Students in the forensic accounting degree train to pinpoint and defend against employee theft, securities fraud, identity theft and financial fraud.

Students are well connected to industry and build relationships with faculty with real-world experience from the private, public and government sectors. The curriculum is also designed to help students meet the federal requirements listed by the FBI, CIA, DEA, IRS and other government agencies.

Forensic Accounting & Fraud Examination Information

Credits: 120
Online or In-Person: In-Person

Helpful Links

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Student Learning Outcomes

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 Skills		9
Computer Science/Information Technology		3
Mathematics		6
Physical and Life Sciences (Natural Sciences)		6
Humanities and Social Sciences		12
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 Credits		36

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

Open Electives (10 Credits)

Open Electives

Total Credits

120

*: 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.

Suggested Plan of Study

Freshman Year
Fall		Credits
BA 189	Introduction to Business	3
BIO 120 & 120L	Foundations of Biology I	4
COM 122	English Composition	3
MA 120	Quantitative Methods I	3
or MA 140	College Algebra
UNIV 101	College Success	(1)
	Credits Subtotal	13.0
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 Subtotal	15.0
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
or PSY 336	Forensic Psychology
	Credits Subtotal	15.0
Spring
ACC 312	Managerial Accounting	3
BA 352	Business Analytics for Decision Making	3
	Communications Elective	3
EC 210	Microeconomics	3
or EC 211	Macroeconomics
SIS 220	Investigative Methodology and Forensic Science	4
	Credits Subtotal	16.0
Junior Year
Fall
ACC 307	Governmental and 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
or SIS 340	Security Investigations and Interview
	Credits Subtotal	14.0
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
or PSY 337	Criminality
	Credits Subtotal	15.0
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 Subtotal	16.0
Spring
ACC 490	Detecting and Preventing Financial Statement Fraud	3
or BA 437	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
or SIS 411	Procedural Laws and Evidence
	Credits Subtotal	16.0
	Credits Total:	120.0

For course descriptions, education requirements, curriculum, and suggested plan of study, please see the Bachelor of Science in Forensic Accounting and Fraud Examination in the Prescott Catalog.