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.

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.

Learn more about the Prescott, AZ Campus

B.S. in Forensic Accounting and Fraud Examination

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 on 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, cybersecurity, and commitment to lifelong learning.

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 (38 Credits)

BA 222	Business Analytics Tools	3
BIO 120 & 120L	Foundations of Biology I and Foundations of Biology I Laboratory	4
COM 122	English Composition	3
COM 219	Speech	3
COM 222	Business Communication	3
or COM 223	Intelligence Writing
Humanities Lower-Level Elective		3
EC 210	Microeconomics	3
or EC 211	Macroeconomics
MA 120	Quantitative Methods I	3
or MA 140	College Algebra
MA 222	Business Statistics	3
PSY 101	Introduction to Psychology	3
PSY 313	Personality and Profiling	3
or PSY 337	Criminality
SIS 220	Investigative Methodology and Forensic Science	4

Forensic Accounting Core (72 Credits)

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 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 & 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 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
CI 119	Introduction to Cyber Security for Non-Majors	3
FIN 332	Corporate Finance I	3
PSY 306	Psychology of Deception Detection	3
or PSY 336	Forensic Psychology
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

Open Electives (10 Credits)

Open Electives

Total Credits

120

Forensic Accounting and Fraud Examination - General

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
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)
	Humanities Lower-Level Elective	3
	Credits Subtotal	29.0
Sophomore Year
ACC 210	Financial Accounting	3
ACC 312	Managerial Accounting	3
BA 222	Business Analytics Tools	3
BA 319	Managerial and Organizational Behavior	3
BA 370	Machine Learning and Big Data	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
	Open Elective	2
	Credits Subtotal	32.0
Junior Year
ACC 307	Governmental & Not-for-Profit Accounting	3
ACC 329	Forensic Accounting and Fraud Examination	3
ACC 339	Intermediate Accounting ^{This replaces ACC 338 and is a Prescott Campus-only course.}	3
ACC 429	Fraud Auditing and Examination	3
BA 311	Marketing	3
BA 325	Social Responsibility and Ethics in Management	3
COM 219	Speech	3
FIN 332	Corporate Finance I	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 390	Financial Statement Analysis Business Valuation	3
ACC 401	Accounting Information Systems	3
ACC 490	Detecting & Preventing Financial Statement Fraud	3
or BA 437	Strategic Management and Consulting
BA 352	Business Analytics for Decision Making	3
BA 390	Business Law	3
SIS 342	Interview Techniques & Tactics	3
or SIS 340	Security Investigations and Interview
	Open Electives	8
	Credits Subtotal	29.0
	Credits Total:	120.0

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Summary

120 Credits

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Spotlight

Forensic Accounting Investigates Complex Financial Crimes

The Bureau of Labor Statistics predicts 13% job growth through 2022 for accountants and auditors. Additionally, the organization estimates that the median salary for financial examiners was $81,690 in 2017.

Bachelor of Science in Forensic Accounting and Fraud Examination