Forensic Accounting & Fraud Examination Courses
Below are all of the courses you have to choose from in this academic major. Some are required while others are electives. Please view the course catalog to see what is required to earn a degree in this major.
Principles of Accounting I (SBU 100)
General introduction to accounting principles and bookkeeping methods; the theory of debit and credit; financial statements; working papers; adjusting and closing entries. Fall semester and ADP sessions 1 and 3. 3 credits.
Principles of Accounting II (SBU 101)
An examination of depreciation theory; liabilities; voucher system; payroll; partnership; corporation; consolidated statements; statement of cash flow. Prerequisite: SBU100. Spring semester and ADP sessions 2 and 4. 3 credits.
Managerial Accounting (SBU 201)
Study of the use of accounting information in performing managerial functions including planning, controls, and cost/financial analysis. Prerequisite: SBU101. Fall and spring semesters and ADP sessions 3 and 5. 3 credits.
Auditing (SBU 206)
Study of the procedures employed by certified public accountants and internal auditors in the examination of financial statements. Ethical, statistical, and theoretical aspects of auditing are examined in context of preparation of the auditor’s report. Prerequisite: SBU203. Fall semester. 3 credits.
MBA Foundations (SBU 495)
This prerequisite course is designed to prepare students with a non-business degree for transition into the MBA program by providing a base understanding of select material concepts and techniques across the disciplines of management, marketing, accounting, financial analysis, quantitative analysis/statistics, and microeconomics. Students are responsible for directly purchasing access to assigned online modules through the course provider. Permission required. Offered all sessions of MBA program. Variable credit (1-3 credits).
Economics for Decision Making (SBU 501)
This course reviews micro- and macro-economic theories, examines qualitative and quantitative analytical techniques derived from them, and applies these tools to improve economic forecasting and managerial decision-making. Master’s session 3 (and 5 in even-numbered years). 3 credits.
Project Management (SBU 505)
This course introduces the fundamental tasks, challenges, and organizational dynamics of managing complex projects across a diverse set of stakeholders. This course further develops the MBA student's problem-solving skills necessary to manage teams, schedules, risks, and resources to achieve strategic business objectives. There is a focused emphasis on why projects fail and approaches to mitigating these issues through clear, upfront, problem definition, planning, and risk management. Master's session 1 (and session 3 in even-numbered years). 3 credits.
Intro to New Venture Development (SBU 510)
This course provides an introduction and overview of the fundamentals of entrepreneurship and business model innovation. Bringing together the disciplines of marketing, finance, product development, and management, it presents an integrative perspective into the process of starting a new business or identifying opportunities to expand an existing business. The course is the platform upon which to build further studies in the development of business strategy. Master’s session 4 (and 5 in odd-numbered years). 3 credits.
Human Resource Management (SBU 516)
This course analyzes the dynamics of human resource practices and opportunities. Topics include: strategic planning, workforce adaptation, change management, job design, recruitment, compensation and benefit implementation, legislative and ethical issues, budgetary impacts, international trends, and training and development. Master’s session 2 (and 4 in even-numbered years). 3 credits.
Global Management (SBU 526)
This course examines the complexities of organization and management as key components in developing successful international strategies for organizations. Master's session 3 (and 6 in odd-numbered years). 3 credits.
Marketing and Sales Strategies (SBU 536)
Principles of marketing and communication and current marketing and sales challenges are reviewed to develop the ability to analyze, interpret, design, and evaluate strategic marketing plans and communication vehicles. Master’s session 5 (and 1 in even-numbered years). 3 credits.
Management Information Systems (SBU 546)
This course examines management information systems in organizations. The range of systems needed to provide support for management in planning and control is analyzed. Technology's current and prospective applications to create a competitive edge are also addressed. Master’s session 6 (and 2 in even-numbered years). 3 credits.
Financial Transactions & Schemes (SBU 570)
This course examines hundreds of the most common employee defalcation schemes including financial statement fraud, asset misappropriation, bribery and corruption schemes. It also highlights industry-specific fraud including healthcare fraud, financial institution fraud, insurance fraud, securities fraud and many more. Master's session 1. 3 credits.
Forensic & Fraud Legalities (SBU 571)
Study of both civil and criminal systems, procedures, laws, as well as related areas that pertain to criminal financial activity and fraud. Master's session 2. 3 credits.
Forensic & Fraud Investigation (SBU 572)
Study of the process of planning and conducting a fraud related examination that includes analyzing documents from various sources, conducting interviews of suspects, using data analysis as well as digital forensics to trace illicit transactions that ultimately assist in preparing effective reports that help in bring an examination to its finality. Master's session 3. 3 credits.
Fraud Prevention & Deterrence (SBU 573)
This course explores why people commit fraud and what can be done to prevent it. Topics covered in this course include crime causation, white-collar crime, cyber crime, occupational fraud, fraud prevention, fraud risk assessment, and the Association of Certified Fraud Examiners Code of Professional Ethics. Master's session 4. 3 credits.
Strategic Management (SBU 615)
This course is the capstone course for the MBA program and requires the students to demonstrate proficiency in the topics studies throughout the program. The students learn how to perform a strategic analysis of an organization and to write and present case analysis in a professional format. The final project is a detailed written case analysis or a business plan accompanied by a professional oral presentation. Permission of program director is required. Master's sessions 2, 4, and 6. 3 credits.