Brockport / Catalogs / 2013-14 / Programs / Forensic Accounting (MS)

Master of Science in Forensic Accounting

Description

The Master of Science in Forensic Accounting is a unique program designed for students pursuing careers in the dynamic and growing field of forensic accounting and fraud examination as well as for those students pursing traditional careers in public accounting, management accounting and government. The program provides qualified students with the opportunity to pursue licensure as a New York Certified Public Accountant. Students may be interested in pursuing certificates for the Certified Fraud Examiner or the Certified Internal Auditor.

The program may be completed in one year if enrolled full-time. Part-time students are expected to complete the degree within five years. Students planning to complete the program in one year must enter the program in the fall semester. All courses are offered in the late afternoon or evening beginning at or after 5 pm to accommodate both traditional fulltime and part-time study.

Non-matriculated Study: Non-matriculated students may take up to nine hours of credit if they meet the prerequisite requirements for courses selected. Students must apply as non-degree students with The Graduate School.

Admission to the Program

Students are expected to have an undergraduate degree in accounting or its equivalent. Those without the necessary undergraduate preparation must remedy any deficiencies. Students who are admitted without the necessary undergraduate academic preparation may need to be admitted conditionally and complete a configuration of undergraduate courses before beginning graduate courses.

Applicants must submit a complete application, available online from The Graduate School. Criteria and procedures for application require submission or evidence of the following:

  1. Official transcripts of all prior undergraduate and graduate work, documenting receipt of a baccalaureate degree or higher from an accredited four-year college or university with a minimum undergraduate GPA of 3.0 on a 4.0 scale. The baccalaureate degree must reflect at least 120 credits.
  2. Completion of undergraduate accounting and business courses with minimum grades identified by the department.
  3. Evidence of 3.0 or higher overall undergraduate grade point average.
  4. Score on the Graduate Management Admissions Test (GMAT) or Graduate Record Exam (GRE).
    • Waived if overall undergraduate GPA is 3.25 or higher
    • Waived if transferring from another graduate accounting or business program with a minimum grade of B in all work completed at the graduate level.
    • Waived if professional accountant with accounting certification (e.g. CPA, CMA, CIA, CFE)
  5. A personal statement expressing reasons for application, interest in accounting as an academic discipline and interest in accounting practice.
    • Waived for Brockport students.
  6. Resume
    • Waived for Brockport students.
  7. Two letters of recommendation from persons in a position to assess the applicant's aptitude for graduate study.
    • Waived for Brockport students.

Criteria for admission will be evaluated in the context of applicant's demonstrating appropriate interest and likelihood of success in completing the degree.

Program Requirements

Students in this program pursue a Master of Science degree and must meet the College's standards for graduate study.

Credits earned in such baccalaureate-level courses are not applicable in meeting graduate degree requirements. The Master of Science in Forensic Accounting program requires the successful completion of 30 graduate credits.

The four required accounting courses (ACC prefix) must be taken at Brockport. Transfer credit up to 12 credits may be granted for the business-related coursework below.

Required Courses Offered in the Fall

  • ACC 680 Principles of Forensic Accounting
  • ACC 681 Fraud Examination
  • BUS 617 Management Information Systems
  • BUS 661 Decision Analysis
  • BUS 676 Business Law for Executives

Required Courses Offered in the Spring

  • ACC 660 Advanced Auditing and Assurance
  • ACC 682 Case Studies in Forensic Accounting
  • BUS 625 Corporate Finance for Managers
  • BUS 663 Entrepreneurship
  • ECN 605 Economic Analysis for Managers

School of Business Administration and Economics Policies

The graduate program in accounting adhere to all College graduate policies, with the following additional policies:

  1. Registration: Students should meet their advisor at least two weeks in advance of their registration date. Advisors' office hours are posted on their office door or are available from the School secretary at (585) 395-2623. Some advisors work by appointment and others on a drop-in basis. Voice and email messages left for advisors should include the student's name, phone number, email address, and times when the advisor may contact the student. The Graduate Director is the advisor for all graduate students. Is "advisors' office hours" and "some advisors" [plural] consistent with "Graduate Director is the advisor"?
  2. Participation in Assessment Activities: The School of Business Administration and Economics administers various assessment instruments throughout its programs. Assessment activities may take the form of exams, exercises or surveys. Assessment data are used for quality control and program improvement. Many of the School's program improvement efforts are based on assessment results. However, assessment results are valid only when students give their serious participation and best effort. As such, students are required, as a condition of enrollment in any of the School's courses, to participate in assessment activities and to give their best and honest effort in all assessment exercises administered by the School. Assessment activities administered in a course are considered a course requirement that is no less important than attendance, homework or other exams. Students who are absent when assessment exercises are conducted may be required to repeat the exercise as a condition of passing the course.
  3. School Communications: The School uses an email list to communicate important information such as announcements, changes in class times and course offerings, and new policies. School communiqués will be directed to the student email address provided by the College:
    • Students are responsible for reading communications from the School and responding accordingly.
    • Students may contact the Information Technology Help Desk at (585) 395-5151 if they experience difficulties in accessing their email.
    • The School's email list is for official School communiqués only. Student use of the list to broadcast messages is strictly prohibited; violators will be referred to the campus Judicial System for appropriate action. What service does this use? It is *trivial* for the list to be configured such that subscribers can't send to it. I am embarassed to see this in the catalog when an easy technology solution would suffice. Per college style, changing "list-serve" to "list". "Listserv" is a proper name, like Xerox. Email list is a generic term, like photocopy.
  4. Program Continuation: The following policies relate to program continuation in the MS in Forensic Accounting programs:
    • Students must complete all degree requirements with a minimum cumulative GPA of 3.0 or better and earn a grade of B- or better in all required courses.
    • More than 3 credits of course work below a C+ will result in program dismissal.
    • Refer to the Graduate Probation/Dismissal Policy for additional termination conditions. Is this the correct policy link?

CPA Licensure Requirements

Prior formal education at the Bachelor or Master Degree level combined with requirements of the Master of Science degree must meet New York State Education Department requirements to sit for the Uniform CPA examination as follows. For details go to www.op.nysed.gov and www.highered.nysed.gov/ocue

As written, I am not able to parse most of the above paragraph. Does this substitute work? Also not clear why the second URL is listed here.

The New York State Department of Education administers the standards for Public Accountancy. The master of science in forensic accounting combined with a student's prior course work must meet their requirements in order to sit for the Uniform CPA exam. At the time of the publication of the catalog, these requirements include:

  • a combined minimum of 33 credits in accounting
  • a combined minimum of 36 credits in business subjects other than accounting
  • a combined minimum of 60 credits of liberal arts and sciences

However, because the Department of Education controls the criteria for eligibility, this College and Department cannot be held responsible for changes made during your course of study or after your graduation.

Student Learning Outcomes

  1. Students should be knowledgeable about forensic accounting and advanced financial auditing concepts, applications, and related ethical responsibilities.
    1. Utilize knowledge of core forensic accounting concepts.
    2. Utilize knowledge of advanced auditing concepts.
    3. Articulate ethical responsibilities and apply these to relevant cases.
  2. Students will be proficient in the use of data retrieval and analysis, and information tools and software relevant to forensic accounting and auditing and related subjects.
    1. Use data retrieval technology proficiently.
    2. Identify and use relevant decision analysis and decision-making tools and applications.
    3. Identify and use relevant information tools and software appropriately.
  3. Students will be able to communicate effectively orally and in writing, and will be able to make persuasive arguments and presentations in both individual and team settings, and think critically and make informed judgments.
    1. Communicate proficiently in an oral format.
    2. Communicate proficiently in a written format.
    3. Deliver persuasive arguments and presentations.
    4. Make informed judgment incorporating critical thinking.

Department of Accounting, Economics, Finance, and Management Information Systems

Department Chair: James Cordeiro
Location: Hartwell 119
Visit Website
Email: mderleth@brockport.edu
Phone: (585) 395-2623
Fax: (585) 395-2542

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Robert  Gluckman MBA
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Daniel J Hraber MS
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Timothy  Hungerford MBA
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Wei-Chuan  Kao MBA
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D Donald  Kent Ph.D
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Lisa M Koch MBA
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David  Mandrycky BS
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Pamela  Neely Ph.D
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Jane B Romal DBA
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Sandeep  Singh Ph.D
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Kari  Smoker MS
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Kyongsei  Sohn Ph.D
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Manish  Tewari Ph.D
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Mark  Vroblefski Ph.D
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James C Weaver Ph.D
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