UNDERGRADUATE PROGRAMS
Forensic Accounting Major
Program Chair, David Welch, D.B.A., CPA, CFE Curriculum Development Team: Tom Hrubec, Ed.D. David Welch, D.B.A., Lead Faculty Yi Yang, Ph.D., Instructional Designer Younghee Kong, Ph.D., Instructional Designer Advisory Boards (listed on page 200)
Forensic accounting is the application of accounting principles, theories and discipline to facts or hypotheses at issue in a legal dispute and encompasses every branch of accounting knowledge.
The purpose of the Forensic Accounting Major is to prepare undergraduate students for careers in the professions of forensic accounting and fraud examination and to serve the profession and the community. The educational objectives of the Forensic Accounting Major are to enable graduates to: • Resolve accounting issues using technical, analytical, and problem-solving skills
• Conduct specific accounting research and analyze accounting issues
• Analyze ethical issues in the accounting profession • Analyze various accounting soſtware packages used by the profession to convey strategic accounting information
• Demonstrate written and oral communication skills • Plan, conduct and document the interview of individuals • Prepare documentation of the findings of a fraud investigation • Document and analyze internal controls
All students majoring in Forensic Accounting take a two- course sequence in Intermediate Accounting. The Intermediate courses and a four-course sequence in fraud examination provide the conceptual framework for the major.
Graduates of the Forensic Accounting Major are prepared for employment or promotion in public accounting, private industry or government. They also have the educational background and framework to seek professional certification (Certified Fraud Examiner, Certified Public Accountant, Certified Management Accountant or Certified Internal Auditor). These designations require successful completion of rigorous examinations and additional study beyond that required for the Bachelor of Science degree. Review is usually necessary. Qualified Franklin University students are encouraged to acquire training and work experience by competing for internships with certified public accounting firms, private industry and government.
The Forensic Accounting faculty at Franklin University are active in the accounting professions. The instructors have professional accounting experience and most work or have worked in public accounting, industry or government. The faculty believes a thorough exposure to the practice of forensic accounting is a requisite for the proper understanding of forensic and fraud accounting theory.
Accounting faculty and students majoring in Forensic Accounting participate in the following organizations: Association of Certified Fraud Examiners (ACFE), American Institute of Certified Public Accountants (AICPA), Ohio Society of Certified Public Accountants (OSCPA), American Accounting Association (AAA), Financial Executive Institute (FEI), American Society of Women Accountants (ASWA), Institute of Management Accountants (IMA), The Association of Government Accountants (AGA), The Columbus Association of Tax Professionals (CATP), National Association of Black Accountants (NABA), the Institute of Internal Auditors (IIA), Information Systems and Audit Control Association (ISACA), Ohio State Bar Association (OSBA), Columbus Bar Association (CBA), and the American Bar Association (ABA). These organizations provide opportunities for Franklin University faculty and students to interact with the business world.
ASSOCIATE OF SCIENCE (A.S.)
FORENSIC ACCOUNTING (64 SEMESTER HOURS) FUNDAMENTAL GENERAL EDUCATION CORE (24 HOURS)*
*All courses must be at the 100 or 200 level
Minimum of three semester hours of English Composition (if the course does not have a research paper component, COMM 130 Research Paper, two semester credits, is also required) Choose COMM 120 College Writing.
Minimum of three semester hours of Mathematics (at least one mathematics or statistics course beyond the level of intermediate algebra) Choose from MATH 160 College Algebra, MATH 180 Applied Calculus, MATH 210 Finite Mathematics, MATH 220 Business Calculus, or MATH 215 Statistical Concepts.
Minimum of six semester hours of Sciences (two science courses, with one having a laboratory component) Choose from the Science discipline.
Minimum of six semester hours of Social and Behavioral Sciences (which must be in at least two different disciplines) Choose from the Anthropology, Economics, Psychology, and Sociology disciplines.
Minimum of six semester hours of Arts and Humanities Choose from the Humanities discipline.
ADDITIONAL GENERAL EDUCATION REQUIREMENTS (16 HOURS)
COMP 106 - Introduction to Spreadsheets (1) COMP 108 - Introduction to Databases (1) ECON 220* - Introduction to Macroeconomics (4) HUMN 305 - Global Issues (4) PF 321 - Learning Strategies (2) SPCH 100 - Speech Communication (4) OR COMM 150 - Interpersonal Communication (4)
*Select another Social Science elective if ECON 220 is used in the Fundamental General Education Core.
70 Franklin University Bulletin •
www.franklin.edu
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