This program is especially designed for students pursuing careers as forensic accountants. Students are expected to have an undergraduate degree in Accounting or its equivalent (see the adimission criteria). Those without the necessary undergraduate preparation will need to make up any deficiencies prior to entering the program. Students completing this program will be qualified to pursue licensure as a Certified Public Accountant (CPA) in New York State and to pursue the Certified Fraud Examiner (CFE) certificate through the Association of Certified Fraud Examiners.
Required courses are as follows.
ACC 660, Advanced Topics in Audit and Assurance Services: Examines selected topics in auditing and assurance services at the advanced level. Topics include information systems control and audit, substantive testing for the revenue, expenditure, and financing/investing processes, audit reports, and other assurance services. Students will also learn applications in auditing using representative audit software such as ACL. Case studies will be used extensively. Three credits, offered every Spring Semester.
ACC680, Principles of Forensic Accounting: Develops the skills needed for the forensic accountant including investigation, dispute resolution, and litigation support. Emphasis is placed on investigations other than fraud including bankruptcy, divorce, and business valuations. Three credits, offered every Fall Semester.
ACC681, Fraud Examination: Examines the area of occupational fraud and abuse. Topics include investigation techniques and skills, fraud theory, and reasons occupational fraud is committed. Various types of occupational fraud are examined including skimming, larceny, payroll schemes, reimbursement schemes, and fraudulent financial reporting. Cases will be used throughout the course. Three credits, offered every Fall Semester.
ACC682, Case Studies in Forensic Accounting: This course uses cases to develop a greater understanding of the entire field of forensic accounting including litigation support services and fraud examination. Students will develop analytical skills and writing skills in developing solutions to complex cases. Three credits, offered every Spring semester.
BUS617, Management Information Systems: Explores the need and role of information systems in organizations, examines the use of different types of organizational information systems and technical foundations of information systems, and addresses management of the systems function. An introduction to systems analysis and design is provided. ERP systems are also examined. Students must have a working knowledge of Excel and Access prior to enrolling. Three credits, offered every Fall semester.
BUS625, Corporate Finance for Managers: Advanced analysis of concepts, techniques, and tools used for decision-making within a business entity. Topics include time value of money, security valuation, investment and financing decision analysis, dividend policy, and an introduction to derivative securities and contracts. Three credits, offered every Spring semester.
BUS661, Decision Analysis: Students learn and apply quantitative methods, including surveys, multi-variate statistical techniques, decision analysis, PERT/CPM, and inventory and quality management approaches, as well as qualitative techniques such as group decision-making, to individual and team analysis of business problems. Three credits, offered every Fall semester.
BUS663, Entrepreneurship: This course examines the techniques and skills used by entrepreneurs in starting and growing a business. Students will learn how to write a business plan and defend it. Each area of the business plan will be explored in depth. Both educational and psychological skills of entrepreneurs will be studied. Students will have the opportunity to work with real-world entrepreneurs in developing their plans or to develop their own business plan. Three credits, offered every Spring semester.
BUS676, Business Law for Executives: Provides a survey of topics related to accounting and business practice, including coverage of the Uniform Commercial Code articles on sales, negotiable instruments, secured transactions, as well as bankruptcy, real and personal property, corporations, partnerships, and limited liability entities, wills and trusts, intellectual property, employment law, antitrust, international business law, and cyberlaw. Students study and draft legal documents. Three credits, offered every Fall semester.
ECN605, Economic Analysis for Managers: This course examines micro and macro economic principles at the advanced level. Topics in microeconomics include economic models, individual choice and demand, production and the firm, pricing in the goods and factor markets, and general equilibrium. Macroeconomic topics include aggregate supply and demand, inflation, fiscal and monetary policy, and international trade. Cases may be used. Three credits, offered every Spring semester.