Salisbury University’s Fraud & Forensic Accounting Certificate program began in earnest with the fall 2017 semester. In addition to current college undergrad/grad students, this program is available to any college graduate/professional, irrespective of the degree-granting institution major/minor, who has completed the equivalent of SU’s Accounting 201 (Introduction to Financial Accounting) and Accounting 202 (Introduction to Managerial Accounting) with a grade of “C” or better.
This on-campus, undergraduate program has been designed so that participants can complete the 15-credit certificate program over three semesters.
ACCT 418 Fraud Examination (3 credits)
An introduction to fundamentals of fraud examination, including nature and types of fraud, fraud prevention, and techniques to detect fraud in organizations. Provides the foundation to understanding fraud and its impact on the world around us. This course is the gateway into the Fraud & Forensic Accounting Certificate Program. Prerequisites: C or better in ACCT 201, 202.
ACCT 450 Advanced Fraud Examination (3 credits)
Discussion will cover the principles and standards for proactive and reactive investigation, as well as detection and control of fraud. Focus on the high-risk fraud environments wherein assets are more vulnerable to misappropriation and fraud because of either a lack of, or because of non-functioning, internal controls. Various fraud investigative methods will emphasize the skills needed to identify, investigate and litigate fraud and forensic accounting allegations. Prerequisites: C or better in ACCT 201, 202 & 418.
ACCT 451 Fraud Detection & Prevention Technologies (3 credits)
Investigation into the technology tools that are used to perform complex fraud analysis. Utilization of fraud related software applications and data analysis programs to detect and investigate possible fraudulent activities. Examination of quantitative and qualitative data by means of visualization to facilitate the detection and investigation of fraudulent activities. Prerequisites: C or better in ACCT 201, 202 & 418.
ACCT 452 Financial Statement Fraud (3 credits)
Examine how financial statement analysis can be used to uncover fraudulent financial reporting, intentional misstatements or omissions, and disclosures to deceive users of the statements. Financial statements will be examined in depth, including schemes related to revenue recognition, capitalization of expenses, understatement of liabilities and inadequate disclosure. Prerequisites: C or better in ACCT 201, 202, 418, 450 & 451.
ACCT 453 White-Collar Crime (3 credits)
This course presents a picture of all phases of white-collar crime which includes a review and analysis of the general principles of white-collar prosecution and defense, fact-gathering, and interviewing witnesses and targets. This course will discuss high-profile cases, trends in criminal activity, consequences of criminal behavior, and the impact on victims as well as to integrate various business disciplines to perform complex investigative cases and analyze. Prerequisites: C or better in ACCT 201, 202, 418, 450 & 451.
ACCT 418 is the gateway for participation into the program. A typical sequence would be:
Fall or Spring Semester 1 – ACCT 418
Fall Semester 2 – ACCT 450 & ACCT 451
Spring Semester 3 – ACCT 452 & ACCT 453
If you are interested, please contact R. Frank Abel (Accounting & Legal Studies) at [email protected] or at 410-430-0469 at your earliest opportunity.