Carlow is one of the few universities nationwide that offers an undergraduate degree in forensic accounting. Forensic accounting is a rapidly growing area of accounting concerned with the detection and prevention of financial fraud and white-collar criminal activities. Forensic accounting is the integration of accounting, auditing, and investigative skills.
Forensic accounting includes litigation support and School of Management investigative accounting. These areas deal with issues related to the quantification of economic damages caused by employee theft, securities fraud, insurance fraud, asset misappropriations, fraudulent statements, and professional negligence. Forensic accounting is one of the fastest-growing sectors, not just of the accounting field, but of the world of work as a whole. The pervasiveness and cost of fraud and abuse is a problem in businesses, government agencies, and nonprofit organizations. The market for forensic accounting continues to grow as the recent rash of corporate scandals, corporate collapses, and business failures prompts businesses to hire forensic accountants to prevent, as well as investigate, various types of wrongdoing. This plague of fraud has accelerated the need for a specialist trained specifi cally in investigation and detection.
The forensic accounting major leads to a Bachelor of Science degree. All forensic accounting majors also earn a minor in accounting and a minor in business management. In addition, our forensic program qualifies you to sit for the Certified Public Accountant (CPA) exam, the Certified Fraud Examiners (CFE) exam, and the Certified Forensic Accountant (Cr.FA) exam. These credentials are recognized globally and are regarded as an indicator of excellence in the accounting and antifraud profession
Major Requirements - (For Day Students): 66 credits
Major Requirements - (For CAP and WEC Students): 61 credits
Required Courses - Forensic Accounting Major
(FOR DAY STUDENTS - 66 credits) |
| Course # |
Description |
Credits |
| ACC 105 |
Principles of Accounting I |
3 |
| ACC 106 |
Principles of Accounting II |
3 |
| ACC 305 |
Intermediate Accouting I |
3 |
| ACC 306 |
Intermediate Accounting II |
3 |
| ACC 307 |
Managerial Cost Accounting |
3 |
| ACC 311 |
Personal Federal Taxation |
3 |
| ACC 405 |
Advanced Accounting I |
3 |
| ACC 406 |
Advanced Accounting II |
3 |
| ACC 407 |
Auditing |
3 |
| ACF 331 |
Criminology and Ethics |
3 |
| ACF 332 |
The Law and Fraud |
3 |
| ACF 333 |
Fraud Investigation Techniques |
3 |
| ACF 440 |
Fraud Examination |
3 |
| BSM 103 |
Introduction to Business and Management |
3 |
| BSM 107 |
The Study of Management |
1 |
| BSM 202 |
Business Communication |
3 |
| BSM 207 |
Career Planning Theory and Application |
3 |
| BSM 304 |
Principles of Finance |
3 |
| BSM 460 |
Internship/Research Experience |
3 |
| BSM 490 |
Senior Comprehensive Evaulation |
1 |
| IM 200 |
Microcomputer Concepts and Applications |
3 |
| IM 203 |
Advanced Applications: Spreadsheet and Database Software |
3 |
| IM 301 |
Information Security |
3 |
| EO 103 |
Principles of Economics |
3 |
| MAT 115 |
Basic Applied Statistics |
3 |
Required Courses - Forensic Accounting Major
(FOR CAP and WEC STUDENTS - 61 credits) |
| ACC 105 |
Principles of Accounting I |
3 |
| ACC 106 |
Principles of Accounting II |
3 |
| ACC 305 |
Intermediate Accouting I |
3 |
| ACC 306 |
Intermediate Accounting II |
3 |
| ACC 307 |
Managerial Cost Accounting |
3 |
| ACC 311 |
Personal Federal Taxation |
3 |
| ACC 405 |
Advanced Accounting I |
3 |
| ACC 406 |
Advanced Accounting II |
3 |
| ACC 407 |
Auditing |
3 |
| ACF 331 |
Criminology and Ethics |
3 |
| ACF 332 |
The Law and Fraud |
3 |
| ACF 333 |
Fraud Investigation Techniques |
3 |
| ACF 440 |
Fraud Examination |
3 |
| BSM 103 |
Introduction to Business and Management |
3 |
| BSM 202 |
Business Communication |
3 |
| BSM 304 |
Principles of Finance |
3 |
| BSM 490 |
Senior Comprehensive Evaulation |
1 |
| IM 203 |
Advanced Applications: Spreadsheet and Database Software |
3 |
| IM 301 |
Information Security |
3 |
| EO 103 |
Principles of Economics |
3 |
| MAT 106 |
Introduction to Statistics |
3 |
Forensic Accounting Certificate
A certificate in forensic accounting can be pursued by a student with specific interest in this area. Twelve course (36 credits) are required. Completion of a certificate meets the accounting requirements for national licensing examinations, such as the CFE, CPA, and CrFA exams.
Forensic Accounting Certificate Requirements: 36 credits
| Required Courses - Forensic Accounting Certificate
|
| Course # |
Description |
Credits |
| ACC 105 |
Principles of Accounting I |
3 |
| ACC 106 |
Principles of Accounting II |
3 |
| ACC 305 |
Intermediate Accouting I |
3 |
| ACC 306 |
Intermediate Accounting II |
3 |
| ACC 307 |
Managerial Cost Accounting |
3 |
| ACC 311 |
Personal Federal Taxation |
3 |
| ACC 405 |
Advanced Accounting I |
3 |
| ACC 406 |
Advanced Accounting II |
3 |
| ACC 407 |
Auditing |
3 |
| ACF 331 |
Criminology and Ethics |
3 |
| ACF 332 |
The Law and Fraud |
3 |
| ACF 333 |
Fraud Investigation Techniques |
3 |
| ACF 440 |
Fraud Examination |
3 |
|
