Bachelor of Science in
Forensic Accounting and Fraud Examination
According to the industry trade publication Accounting Today, nearly 40 percent of the top 100 accounting firms in the U.S. are now expanding their forensics-related services. More than 75 percent of Fortune 500 companies employ Certified Fraud Examiners. The Bachelor of Science in Forensic Accounting and Fraud Examination at ERAU’s Prescott Campus rewards inquisitive problem solvers looking for a career in accounting with a specialization in forensics. Graduates of the degree program will be prepared to identify and prevent fraud in public, private, and government sectors.
ERAU-Prescott is one of the only schools in the nation to offer this degree at the Bachelor level, on campus. Designed to meet the requirements of the American Institute of Certified Public Accountants, this program is created so that students can sit for the CPA exam and become certified after completing the additional 30 hours of education requirement.
The program, which is an educational partner with the Association of Certified Fraud Examiners, is also designed to meet the requirements of the federal government (24 semester hours in accounting and a CFE certification) so that students can be immediately hired by the FBI, CIA, or many other government agencies.
This degree program covers the following four major sections of the professional certification offered through the Association of Certified Fraud Examiners:
- Financial Transactions and Fraud Schemes
- Law
- Investigation
- Fraud Prevention and Deterrence
With the growing complexity of the overall business environment and the growing number of business related fraud investigations, Forensic Accounting and Fraud Examination professionals are increasingly asked to assist in the investigations of financial issues by numerous federal, state, and local governmental agencies.
DEGREE DETAILS
About Forensic Accounting and Fraud Examination at the Prescott, AZ Campus
The Bachelor of Science in Forensic Accounting and Fraud Examination is where law enforcement meets the accounting world. Our students are inquisitive problem solvers looking for a career in accounting with a specialization in forensics. As an Embry-Riddle student, you will be trained to identify employee theft, securities fraud, identity theft, and other types of financial frauds in public, private, and government sectors.
The Bachelor of Science in Forensic Accounting and Fraud Examination degree is housed in the School of Business, and is ranked #2 for top Bachelor's Degrees in Forensic Accounting by Accounting Degree Review.
Emphasis is placed on accounting, with business, computer, law and security courses rounding out the students’ knowledge.
The program focuses on effective communications, quantitative skills, social responsibility, technology, critical thinking skills, teamwork, and commitment to lifelong learning.
The coursework includes accounting, criminal justice, finance, and cyber security studies and also prepares students for the Certified Fraud Examiner (CFE) exam and certification.
With four major sections of the professional certification offered through the Association of Certified Fraud Examiners (Financial Transactions and Fraud Schemes; Law; Investigation; and Fraud Prevention and Deterrence), an ERAU education leaves the graduate prepared to begin their professional career upon graduation.
The Bachelor of Science in Forensic Accounting and Fraud Examination program is designed to prepare students for the Certified Fraud Examiner (CFE) exam and certification. This degree program reflects the importance of the ever growing field of economic and financial crime investigation of business, government, and the not-for-profit sectors. The curriculum is focused in accounting and designed to provide graduates with the knowledge and skills essential to their successful entry into the accounting world, or to specialize in the fraud examination area if they choose. Emphasis is placed on accounting, investigation skills, effective communications, quantitative skills, social responsibility, information technology, critical thinking skills, teamwork, business functional skills, digital forensics, cyber security, and commitment to lifelong learning.
Degree Requirements
The Embry-Riddle Aeronautical University – Prescott School of Business is a member of the Association of Collegiate Business Schools and Programs (ACBSP) and is accredited. The BSFAFE degree requires successful completion of a minimum of 120 credit hours.
| General Education | 38 | |
| Core | 73 | |
| Open Electives | 9 | |
| Total Credits | 120 | |
General education courses offer diverse elective courses and allow students to broaden their general education interests or pursue specific interests in many specialized areas. The required and recommended courses are as follows:
| Communication Theory and Skills | 9 | |
| Computer Science | 3 | |
| Humanities Lower-Level Course | 3 | |
| Social Sciences Lower-Level Course | 6 | |
| Humanities/Social Sciences Upper-Level Course | 3 | |
| Mathematics | 6 | |
| Physical and Life Sciences | 8 | |
| Total Credits | 38 | |
Core
| ACC 121 | Software Based Bookkeeping | 1 |
| ACC 210 | Financial Accounting | 3 |
| ACC 307 | Governmental & Not-for-Profit Accounting | 3 |
| ACC 312 | Managerial Accounting | 3 |
| ACC 329 | Forensic Accounting and Fraud Examination | 3 |
| ACC 338 | Intermediate Accounting I | 3 |
| ACC 351 | Auditing Principles and Procedures | 3 |
| ACC 401 | Accounting Information Systems | 3 |
| ACC 429 | Fraud Auditing and Examination | 3 |
| ACC 439 | Federal Taxation | 3 |
| BA 189 | Introduction to Business | 3 |
| BA 201 | Principles of Management | 3 |
| BA 311 | Marketing | 3 |
| BA 319 | Managerial and Organizational Behavior | 3 |
| BA 325 | Social Responsibility and Ethics in Management | 3 |
| BA 332 | Corporate Finance I | 3 |
| BA 333 | Personal Financial Planning | 3 |
| BA 352 | Business Quantitative Methods | 3 |
| BA 390 | Business Law | 3 |
| BA 437 | Strategic Management and Consulting | 3 |
| or ACC 470 | Forensic Accounting Capstone Internship | |
| or ACC 475 | Forensic Accounting Senior Thesis | |
| CI 119 | Introduction to Cyber Security for Non-Majors | 3 |
| PSY 336 | Forensic Psychology | 3 |
| or PSY 306 | Psychology of Deception Detection | |
| SIS 200 | Introduction to the U.S. Legal System | 3 |
| SIS 342 | Interview Techniques & Tactics | 3 |
| or SIS 340 | Security Investigations and Interview | |
| SIS 352 | White Collar Crime | 3 |
| or SIS 411 | Procedural Laws and Evidence | |
| Total Credits | 73 | |
Suggested Program of Study
| Freshman Year | ||
|---|---|---|
| Credits | ||
| BA 189 | Introduction to Business | 3 |
| BA 201 | Principles of Management | 3 |
| BIO 120 & 120L |
Foundations of Biology I | 4 |
| COM 122 | English Composition | 3 |
| Humanities Lower-Level Course | 3 | |
| MA 120 | Quantitative Methods I | 3 |
or MA 140
|
College Algebra | |
| PSY 101 | Introduction to Psychology | 3 |
| SIS 200 | Introduction to the U.S. Legal System | 3 |
| SIS 220 | Investigative Methodology and Forensic Science | 4 |
| UNIV 101 | College Success | (1) |
| Credits Subtotal | 29.0 | |
| Sophomore Year | ||
| ACC 121 | Software Based Bookkeeping | 1 |
| ACC 210 | Financial Accounting | 3 |
| ACC 312 | Managerial Accounting | 3 |
| BA 222 | Business Analytics Tools | 3 |
| BA 319 | Managerial and Organizational Behavior | 3 |
| BA 333 | Personal Financial Planning | 3 |
| CI 119 | Introduction to Cyber Security for Non-Majors | 3 |
| COM 222 | Business Communication | 3 |
or COM 223
|
Intelligence Writing | |
| EC 210 | Microeconomics | 3 |
or EC 211
|
Macroeconomics | |
| MA 222 | Business Statistics | 3 |
| PSY 306 | Psychology of Deception Detection | 3 |
or PSY 336
|
Forensic Psychology | |
| Credits Subtotal | 31.0 | |
| Junior Year | ||
| ACC 307 | Governmental & Not-for-Profit Accounting | 3 |
| ACC 329 | Forensic Accounting and Fraud Examination | 3 |
| ACC 338 | Intermediate Accounting I | 3 |
| ACC 429 | Fraud Auditing and Examination | 3 |
| BA 311 | Marketing | 3 |
| BA 325 | Social Responsibility and Ethics in Management | 3 |
| BA 332 | Corporate Finance I | 3 |
| COM 219 | Speech | 3 |
| PSY 313 | Personality and Profiling | 3 |
or PSY 337
|
Criminality | |
| SIS 352 | White Collar Crime | 3 |
or SIS 411
|
Procedural Laws and Evidence | |
| Credits Subtotal | 30.0 | |
| Senior Year | ||
| ACC 351 | Auditing Principles and Procedures | 3 |
| ACC 401 | Accounting Information Systems | 3 |
| ACC 439 | Federal Taxation | 3 |
| BA 352 | Business Quantitative Methods | 3 |
| BA 390 | Business Law | 3 |
| BA 437 | Strategic Management and Consulting | 3 |
or ACC 470
|
Forensic Accounting Capstone Internship | |
or ACC 475
|
Forensic Accounting Senior Thesis | |
| Open Electives | 9 | |
| SIS 342 | Interview Techniques & Tactics | 3 |
or SIS 340
|
Security Investigations and Interview | |
| Credits Subtotal | 30.0 | |
| Credits Total: | 120.0 | |
Embry-Riddle courses in the general education categories of Communication Theory and Skills, Mathematics, Computer Science, Physical and Life Sciences, Humanities, and Social Sciences may be chosen from those listed below, assuming prerequisite requirements are met with permission of advisor. Courses from other institutions are acceptable if they fall into these broad categories and are at the level specified above in the Forensic Accounting and Fraud Examination degree vertical outline. Other courses may also be used with permission of the Director, School of Business.
| Communication Theory and Skills | 9 | |
| COM 122 | English Composition | 3 |
| COM 219 | Speech | 3 |
| COM 222 | Business Communication | 3 |
| or COM 223 | Intelligence Writing | |
| Computer Science | 3 | |
| BA 222 | Business Analytics Tools | 3 |
| Humanities and Social Science | 12 | |
| Any Lower-Level Humanities Course | 3 | |
| EC 210 | Microeconomics | 3 |
| or EC 211 | Macroeconomics | |
| PSY 101 | Introduction to Psychology | 3 |
| PSY 313 | Personality and Profiling | 3 |
| or PSY 337 | Criminality | |
| Mathematics | 6 | |
| MA 120 | Quantitative Methods I | 3 |
| or MA 140 | College Algebra | |
| MA 222 | Business Statistics | 3 |
| Physical and Life Sciences | 8 | |
| BIO 120 & 120L | Foundations of Biology I and Foundations of Biology I Laboratory | 4 |
| SIS 220 | Investigative Methodology and Forensic Science | 4 |
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Degree Summary
120 Credits
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