2021-2022 Undergraduate Bulletin

Fraud Examination and Financial Forensics Dual Admission Program with Hostos 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 Hostos 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 Hostos CC  60 
 General Education at John Jay (college option)  6
 Major Courses at John Jay  36-39
 Electives  15-18
 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 201Philosophy of Art

3

SOC 101 (at HCC)
Introduction to Sociology

3

ECO 101 (at HOS)
Microeconomics

3

STA 250Principles and Methods of Statistics

3

Total Credit Hours: 12

Part Two. Core Accounting Courses

Required
ACC 110 (at HCC)
College Accounting I

3

ACC 150 (at HCC)
Computerized Accounting

3

ACC 201 (at HCC)
Intermediate Accounting

3

ACC 271Intermediate Accounting II

3

ACC 308Auditing

3

Total Credit Hours: 15

Part Three. Fraud and Financial Forensic Courses

Required
ACC 265Digital Forensics for the Fraud Examiner

3

ACC 307Fraud Examination and Financial Forensics I

3

ACC 309Fraud Examination and Financial Forensics II

3

ACC 405Data Analytics for the Fraud Examiner

3

ACC 410Seminar in Forensic Financial Analysis

3

Select one
ECO 360/SOC 360Corporate and White-Collar Crime

3

OR

PAD 331Fraud, 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

ANT 230Culture and Crime

3

ART 230Issues in Art and Crime

3

ECO 315/PSC 315An Economic Analysis of Crime

3

ECO 360/SOC 360Corporate and White-Collar Crime

3

LAW 206The American Judiciary

3

PHI 310/LAW 310Ethics and Law

3

PSY 372Psychology of Criminal Behavior

3

SOC 206The Sociology of Conflict and Dispute Resolution

3

Category B. Applied Electives

Select 1-2 courses

ACC 110 (at HCC)
College Accounting II

3

BUS 210 (at HCC)
Business Law

3

Total Credit Hours: 12

Total Credit Hours: 57