Certificate in Forensic Accounting

CRJ101

Introduction to Criminal Justice - 3 Credits

The student will be introduced to the American Criminal Justice System from the perspective of the criminal justice professional. The course examines the historical development and role of the police, prosecution, corrections, probation, parole, and rehabilitation.

CRJ209

Criminal Law - 3 Credits

The course examines substantive and procedural criminal law including the common law and statutory offenses. Law of evidence, burden of proof, the jury system, and pre-trial dispositions are also studied.

Prerequisite: CRJ101 or LAW101.

CRJ211

Criminal Investigation - 3 Credits

The student is introduced to the principles of criminal investigation. These include techniques and methods used in searching the crime scene, locating and interviewing witnesses, interrogating witnesses, and developing suspects. Attention is given to the basics of forensic science, including photography.

Prerequisite: CRJ102.

CRJ332

White-Collar Crime - 3 Credits

This course provides an analysis of crimes committed by persons in a position of trust, including embezzlement, fraud, false advertising, price fixing, black market activities, and governmental corruption. Crimes against one's employer and crimes committed by corporate executives for their corporation are studied.

Prerequisite: CRJ101.

ACC315

Fraud Prevention and Examination – 3 credits

This course covers the principles and methodology of fraud prevention, detection, deterrence and investigation. The course includes such topics as skimming, cash larceny, check tampering, register disbursement schemes, billing schemes, payroll and expense reimbursement schemes, non-cash misappropriations, corruption, financial management fraud, and interviewing witnesses.

Prerequisite: ACC111

ACC325

Forensic Accounting - 3 Credits

Forensic accounting is the application of accounting methods and financial techniques to assist in solving economic-based crimes.  Course topics include the accounting and legal fundamentals of forensic accounting, reconstructing income, money laundering, litigation services provided by accountants, dispute resolution, evidence management, commercial damage control, litigation support, computing economic damages, bankruptcy, divorce, identity theft, organized crime, terrorism investigations, electronic data and digital forensics analysis, cybercrime and business valuations. 

Prerequisite: ACC111

CRJ326

Computer Forensics - 3 Credits

This course provides the knowledge and skills to identify, track and prosecute cyber-criminals.  Students will be able to identify evidence in computer-related crime and abuse cases, and track intrusive hacker’s path through a client system.  Emphasis will be placed on recovering, collecting and analyzing data from any digital media device, such as mobile devices, bar codes, game consoles, digital cameras and videos.

CRJ346

Electronic Investigations - 3 Credits

This course studies the vast amount of information available to investigators through public records and the internet. The focus is on how to understand, obtain, discern and utilize public record information for investigatory purposes. This course is relevant to both public and private investigators. 

Prerequisite: CRJ101

ACC425

Computer Control and Audit - 3 Credits

This course is an introduction to the fundamentals of auditing and controlling computer information systems. Emphasis is placed on the design and application of controls within computer information systems. This course may be used as an Accounting elective.

Cross listed with CIS425

Prerequisite: CIS112, 12 credits of Accounting, Junior or Senior status and permission of advisor for Accounting majors.

ACC430

Accounting Information Systems- 3 Credits

This course introduces the system flow of financial information in the contexts of the system development process and the actual applications of computer technology to record keeping and information gathering functions. Applications studied include procurement and receiving, inventory control, accounts payable, marketing and shipping, billing and collections, etc. The course includes case studies and a hands-on computer project.

Cross listed with CIS430.

Prerequisites: CIS112, 12 credits of Accounting, Junior or Senior status and permission of advisor for Accounting majors.