Skip to content

M.S. in Forensic Accounting Courses

Curriculum Details

30 TOTAL CREDITS REQUIRED

While most forensic accounting programs teach the key forensic skills in just a few courses, at Utica, forensic courses are included throughout the entire course of study. You’ll graduate with a deep forensic focus and be able to demonstrate expert knowledge and experience.

The program is carefully designed so you’re prepared to sit for the CPA exam. The 30 hours of coursework required meets the academic requirements for CPA licensure in most states.

Bachelor’s Not in Accounting?

If your undergraduate degree is in an area other than accounting, your curriculum will also include up to five fundamental courses (15 credit hours). These can be taken alongside core coursework so you can complete the degree in a timely manner.

The forensic accounting course abstracts on this page are meant to provide a high-level overview and are subject to change based on term, faculty, and/or institutional requirements. View the official course descriptions as written in the Utica College Academic Catalog and in adherence to regional compliance.

Core Courses

In this survey course, you’ll review the history, accrediting bodies, and certifications of forensic accounting. Specific types of financial crimes will be examined and specialty areas of forensic accounting will be introduced.

The study of Accounting theory and its implications for professional ethics, measurement, financial statements, and current topics including but not limited to consolidations, off-balance sheet debt, and reporting fraud.

Learn about the control and auditing of mainframe and networked information systems. You’ll also explore the assessment of audit risk, assurance methods, and the causes, consequences, and prevention of audit failure.

You will review advanced auditing topics with emphasis placed on the practical aspects of auditing financial statement transaction cycles and account balances. You’ll complete a practice case, gain an understanding of current events in the accounting profession, and further develop both technical and “soft” skills in preparation for professional careers.

Learn about scientific approaches to decision-making including descriptive and inferential statistics. You’ll study probability distributions, confidence intervals, hypothesis and hypothesis testing, as well as analysis of variance and process control.

You’ll study financial crime in the context of business operations, methods of detection, and methods of investigation including the analysis of financial documents, investigative process and techniques, and preparation of investigative case reports.

You’ll examine the challenges of management in an increasingly technological environment. You’ll also explore the history and evolutionary development of counter-fraud technology and the integration of fraud management in the development of new corporate products or instruments. You’ll learn to anticipate new forms of fraud based on the application of new and anticipated technologies.

Elective Courses

You will study federal tax regulations and their application to the taxation of the partnerships, corporations, estates and trusts.

Examine managerial accounting, decision and control models, and planning and control during uncertain conditions. You’ll also explore contemporary issues in cost management.

Learn to analyze and interpret financial statement information. You’ll explore how to analyze a firm’s financial performance and accounting methods, forecast the firm’s future pro forma financial statements, and estimate the intrinsic value of the firm.

Learn to estimate firm equity value using financial statement information. You’ll use financial statement numbers to estimate future revenue, earnings, cash flow, and other value metrics. Statement information will also be used to recognize sustainable and transient earnings and cash flow components. You’ll examine prominent financial statement analysis strategies.

Students in this course examine topics, concepts, trends, and methods in computer and network forensics investigations. Students acquire skills and knowledgein digital evidence collection and evaluation; legal issues; and international, jurisdiction, and privacy issues.

Examine techniques and tools used by computer forensics investigations such as acquisition, preservation, recovery, and analysis of evidence obtained from portable and stationary computer storage devices, personal digital assistants (PDAs), and cell phones.

Prerequisite: Permission of instructor.

Examine the legal and technical aspects of cybercrime investigations, then compare them with techniques of traditional investigations.

Using case studies, you’ll analyze business and economic crime, including the criminal liability of business entities, their officers, and managers.

Become familiar with the principles and practices of compliance and operational risk assessment and mitigation. You’ll also examine the management of fraud prevention detection and investigation.

Explore innovative analytic approaches used to perform complex fraud analysis. You’ll examine link analysis, data mining, advanced statistical tools, case management systems, and expert system approaches such as neural network early-warning software.

Examine strategic financial decisions made by corporations and individuals. You’ll analyze financial models for valuing stocks, bonds, and derivative instruments such as options, forwards, futures, and swaps to provide an infrastructure for making strategic financial decisions. You’ll also examine capital budgeting, project evaluation, working capital management, credit policy, debt policy, dividend policy, leasing policy, growth policy, and compensation policy.

Foundation Modules (for Non-Accounting Bachelors)

Introduction to financial statement communication, information processing, measuring business income, and introduction to use of accounting information for managerial decisions. Topics include financial statements, cash flows, budgeting, and performance evaluation. Meets with ACC 301.
Continuation of ACC 501. The focus of this course will be on theory, practice, and procedure relative to long-term liabilities and equity. Topics include income taxes, pensions, leases, stockholders’ equity, stock-based compensation, earnings per share, and statement of cash flows. Prerequisite(s); if any: ACC 501 Meets with ACC 302.

The study of external audit practice and reporting on financial statements. The study of audit standards, the demand for auditing, and regulatory, legal, and ethical influences on auditors. Review of audit objectives, evidence, control environment, and risk assessments. Meets with ACC 411

Decision models and methods for estimation and management of business costs, budgeting, activity-based cost systems, strategic cost management. Prerequisite(s); if any: Permission of Accounting Program Coordinator Meets with ACC 333

A study of federal income tax laws and regulations related to individuals. Topics covered will include: income inclusions, income exclusions, deductions, losses, property transactions and calculation of tax liability as well as credits. Prerequisite(s); if any: ACC 201

Request More Information

We’d love to get to know you and hear more about your educational and professional goals. If you’d like to learn more about one of our programs, fill out this form and we’ll be in touch:

Note: All fields required.