Fraud Examination and Financial Forensics Dual Admission Program with Borough of Manhattan Community College
As part of the CUNY Justice Academy, the Fraud Examination and Financial Forensics AS/BS Dual Admission Program allows students to complete an AS in Forensic Accounting at Borough of Manhattan Community College and continue in the BS degree program in Fraud Examination and Financial Forensics at John Jay College of Criminal Justice.The Fraud Examination and Financial Forensics major provides an interdisciplinary program of study that integrates knowledge of accounting principles and techniques with intellectual tools supplied from social science and other disciplines. The aim is to present a more comprehensive view of fraud that extends beyond the limited framework of any single disciplinary framework. Students will have ample opportunity to choose from among a variety of existing fraud-related courses while being required to learn the essential foundational competencies deemed necessary for entry into the anti-fraud professions.
Learning outcomes. Students will:
- Evaluate symptoms of fraud and conduct fraud risk assessments based on an evaluation of internal control structures.
- Effectively use technologies to locate, access, analyze, interpret and report on data using facts and appropriate statistical techniques.
- Develop an investigative methodology based on the fraud theory and using both inductive and deductive reasoning.
- Demonstrate knowledge of professional rules of conduct and ethical principles.
- Communicate findings of a forensic investigation clearly and accurately, both orally and in writing. This includes learning the opportunities and challenges posed by inter-professional and interdisciplinary communication and how to bridge professional frames of reference to facilitate interpersonal collaboration and communication among lawyers, accountants, law enforcement officers, and investigators. Students will also demonstrate some knowledge of each discipline’s lexicon to aid communication among the various disciplines. Students will participate in an interdisciplinary team to develop a unique and creative pro-active fraud prevention program that incorporates and integrates their knowledge of law, criminology, the criminal justice system, and accounting.
Credits Required.
| Accounting for Forensic Accounting A.S. from Borough of Manhattan CC |
60 |
| General Education at John Jay (college option) |
6 |
| Major Courses at John Jay |
30-33 |
| Electives |
21-24 |
| Total Credits Required for B.S. Degree |
120 |
Coordinator. Professor David M. Shapiro, Department of Public Management (212-393.6882, dshapiro@jjay.cuny.edu)
Advisor. Ms. Yvonne Purdie, Department of Public Management (212.237.8554, ypurdie@jjay.cuny.edu)
Advising resources. Major Resources Page. CUNY Justice Academy Advising Resources including a Sample Two Year Advising Plan.
Part One. Foundations
Required
PHI 120 (at BMCC)
| Ethics | 3 |
SOC 100 (at BMCC)
| Introduction to Sociology | 3 |
ECO 201 (at BMCC)
| Macroeconomics | 3 |
MAT 150 (at HCC)
| Introduction to Statistics | 3 |
Total Credit Hours: 12
Part Two. Core Accounting Courses
Required
ACC 122 (at BMCC)
| Accounting Principles I | 3 |
| ACC 260 | Accounting Information Systems | 3 |
ACC 330 (at BMCC)
| Intermediate Accounting I | 3 |
ACC 430 (at BMCC)
| Intermediate Accounting II | 3 |
| ACC 308 | Auditing | 3 |
Total Credit Hours: 15
Part Three. Fraud and Financial Forensic Courses
Required
| ACC 265 | Digital Forensics for the Fraud Examiner | 3 |
| ACC 307 | Fraud Examination and Financial Forensics I | 3 |
| ACC 309 | Fraud Examination and Financial Forensics II | 3 |
| ACC 405 | Data Analytics for the Fraud Examiner | 3 |
| ACC 410 | Seminar in Forensic Financial Analysis | 3 |
Select one
| ECO 360/SOC 360 | Corporate and White-Collar Crime | 3 |
| OR | |
| PAD 331 | Fraud, Waste, Abuse and Corruption in Public Organizations | 3 |
Total Credit Hours: 18
Part Four. Electives
Select four courses from the two areas below Category A Liberal Arts Electives and Category B Applied Electives. At least two courses must be from Category A.
Note: Students should meet with their major coordinator/advisor before selecting which electives best meet their educational and career objectives. Students may choose to emphasize breadth (i.e., by choosing electives across different disciplines) or depth (i.e., by choosing a cluster of related courses)
Category A. Liberal Arts Electives
Select 2-3 courses
Category B. Applied Electives
Select 1-2 courses
ACC 222 (at BMCC)
| Accounting Principles II | 3 |
BUS 110 (at BMCC)
| Business Law | 3 |
Total Credit Hours: 12
Total Credit Hours: 57