Program Overview

Master of Science in Forensic Accounting

Program Overview

The Master of Science in Forensic Accounting is a graduate degree program that prepares students to investigate white-collar crime and financial fraud. The program is accredited by the Association to Advance Collegiate Schools of Business (AACSB) and meets the 150-hour education requirement for initial CPA licensure in New York.

Program of Study

The program consists of 30 credits and can be completed in two semesters of full-time study. The curriculum includes:

• Statistical Methods for Forensic Accounting and Assurance
• Fraud Examination
• Financial Statement Fraud and Corporate Governance
• Digital Forensics
• Financial Statement Analysis
• Advanced Cost Management
• Auditing of Advanced Accounting Systems
• Research Seminar in Accounting
• One accounting elective
• One business elective

Career Paths

Forensic accountants analyze financial records, trace funds, locate hidden assets, investigate transactions, and interview people involved with white-collar crimes. Sample job titles include:

• Forensic Accountant
• Forensic Auditor
• Certified Fraud Examiner
• Associate Forensic Advisor
• Risk Assurance Associate
• Investigative Auditor
• Director of Loss Prevention
• Fraud Investigator
• Bankruptcy Analyst
• Compliance Officer

Sample potential employers include:

• The Big Four: Deloitte, Ernst & Young, KPMG, PricewaterhouseCoopers
• Mid-Size Firms: Baker-Tilly, BDO Seidman, CBIZ, Citrin Cooperman, Grant Thornton, Mazars, RSM, Hilltop, UHY Advisors
• Corporations: Bain Capital, Cantor Fitzgerald, Comcast, Ayco (division of Goldman Sachs), IBM, MGM Resorts, Moody's, Showtime Networks, Viacom, Xerox
• New York State Government: Office of the State Comptroller, Office of the Attorney General, Department of State, Division of Criminal Justice Services, Department of Taxation and Finance
• United States Federal Government: Department of the Treasury, Internal Revenue Service, Department of Defense, Government Accountability Office, Securities and Exchange Commission

Admissions Requirements

• Transcripts from all schools attended
• Three Letters of Recommendation (one academic reference is required, but two academic references are preferred)
• Resume
• Statement of Goals (one to two pages discussing what you have to offer the program and what you wish to get out of the program)
• GMAT Official Scores (a waiver will be applied for students who have a GPA of 3.5 or higher)

Student Learning Objectives

• Demonstrate proficiency in the interpretation and application of the typical techniques utilized to manipulate and misrepresent the financial condition of the company.
• Demonstrate an understanding of the legal and regulatory environment surrounding the detection of employee and management fraud in the corporate setting.
• Demonstrate an understanding of the ethical responsibilities of accountants and the importance of ethics in the financial reporting process.
• Demonstrate knowledge of the impact of the global business environment on the practice of forensic accounting.
• Demonstrate knowledge of the impact of technology on the practice of forensic accounting.
• Demonstrate an ability to communicate complex forensic accounting issues.
• Demonstrate an ability to critically analyze complex reporting environments with respect to fraud.

Supplemental Degree Programs

Graduate students can typically request a supplemental degree in one or more subordinate degrees without needing to go through the full admissions process again. Supplemental programs available with this degree include:

• Africana Studies CGS
• Community College Leadership CGS
• Demography CGS
• Information Security CGS
• International Education Management CGS