Fraud Examination Minor

The Fraud Examination minor considers the following areas: financial transactions and fraud schemes, civil and criminal law related to fraud, investigations, and fraud prevention and deterrence. Topics such as corruption, asset misappropriation and fraudulent financial statements are central to the minor.

Rationale. The required sequence of courses is beneficial for anyone who wants to help reduce the cost of fraud in business, government or non-profit organizations. The minor also provides students the opportunity to improve their career prospects by developing practical skills and providing learning outcomes valued in business, government and non-profit organizations. The courses also cover the educational material necessary to become a Certified Fraud Examiner and other professional certifications associated with financial crime. The minor will also help prepare students for graduate studies in White Collar Crime and/or Financial Crime.

Learning outcomes. Students will:

• Identify symptoms of fraud and design and conduct procedures to proactively search for fraud and develop programs to prevent such fraud.
• Conduct fraud risk assessments, including brainstorming for particular settings and obtaining a sufficient knowledge of internal controls to identify opportunities for fraud, the risk of management override and the possibility of collusion.
• Develop necessary well-written working papers and other documentation appropriate for the matters under investigation.
• Communicate effectively, both orally and in writing. This includes oral communications for case presentation, deposition and courtroom testimony. It also includes written communication; report writing skills and techniques.
• Evaluate the design of antifraud techniques and controls and test their operating effectiveness; make recommendations for improvements and assist in the implementation of fraud prevention programs.

Minor coordinator. Professor David M. Shapiro, Department of Public Management (212-393.6882, [e-mail])

Advisor. Ms. Yvonne Purdie, Department of Public Management (212.237.8554, [e-mail])

Additional information. Students earning the B.S. in Economics with the Specialization in Financial Analysis (C.) or the B.S. in Fraud Examination and Financial Forensics are not eligible for this minor. 

Requirements. A maximum of two courses can overlap with a student’s major, other minors or programs.

Part One. Required Courses

ACC 250	Introduction to Accounting	3
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

Total Credit Hours: 15

Part Two. Elective

Select one

ACC 264/LAW 264	Business Law	3
ACC 380	Selected Topics in Fraud Examination & Financial Forensics	3
ACC 381	Accounting Internship	3
ACC 383	Accounting Internship Intensive	6
ACC 410	Seminar in Forensic Financial Analysis	3
PAD 331	Fraud, Waste, Abuse and Corruption in Public Organizations	3

Total Credit Hours: 3

Total Credit Hours: 18