Fraud and Forensic Accounting (Certificate)

Program Description

The certificate prepares students for a career in the field of forensic accounting by providing them with skills and tools to both prevent fraud from occurring and discovering fraud after it has occurred.

Mission

The certificate in Fraud and Forensic Accounting, consistent with the mission of Graduate Studies, prepares students to enter the field of forensic accounting.

Program Goals

The program has the following goals:

  • Prepare students to participate ethically and professionally in a global market.
  • Prepare students to enter the field of forensic accounting.

Student Learning Outcomes

The student learning outcomes for the certificate are

  • Evaluate and support accounting and auditing concepts related to the causation of corporate economic crime.
  • Devise plans and processes to prevent and deter economic crime.

Program Specific Information

To be accepted for admission into the program, the applicant must:

  • Complete the Application for Admission which may be obtained at  http://www.lasalle.edu/grad/ accompanied by the stipulated application fee payable to La Salle University. The application fee is waived for applications submitted online.
  • Provide evidence of successful academic achievement in the completion of a bachelor’s degree from an accredited institution of higher education. 
  • Provide official transcripts of all undergraduate and graduate work, if any.
  • Provide a professional résumé.
  • Provide a 200-word essay describing the student’s reasons for seeking this certificate.

Please refer to the University’s Nondiscrimination Policy in the General Reference section of this catalog. Admission is based solely upon applicant’s qualifications.

All documents should be sent to the following:

            Office of Graduate Enrollment
            La Salle University- Box 826
            1900 W. Olney Avenue
             Philadelphia, PA 19141
            215.951.1100/ Fax 215.951.1462
            grad@lasalle.edu

Academic Requirements

A foundation course may be required based on the student’s background.

  • MBA 615 - Managerial and Financial Accounting
  • FACC 701 - Fraud Examination: Principles and Practice
  • FACC 702 - Financial Statement Fraud
  • FACC 703 - Occupational Fraud and Abuse
  • FACC 704 - The Computer and Internet Fraud
  • FACC 705 - Fraud Detection and Prevention: Special Cases or FACC 708 - White Collar Crime

Course Descriptions

FACC 701 - Fraud Examination: Principles and Practices

This course will provide students the weapons to fight fraud by focusing on basic fraud schemes, information and evidence gathering, criminal and civil prosecution, and criminology and ethics. The objective of this course is to provide students with methodologies for resolving fraud allegations from inception to disposition. Students taking this course gain an understanding of the different types of fraud, the legal environment of fraud, and the ways to obtain evidence and assist in the detection and prevention of fraud.

Number of Credits: 3

FACC 702 - Financial Statement Fraud

Financial statement fraud involves intentional misstatements or omissions of financial statement amounts or disclosures to deceive users of the statements. This topic, commonly known as “cooking the books,” will introduce students to management's motives and pressures to achieve desired financial results as opposed to true economic financial results. This course will enable students to both understand and detect the creative accounting methods management employs to “cook the books,” along with related fraud prevention strategies..

Number of Credits: 3

FACC 703 - Occupational Fraud and Abuse

Occupational fraud and abuse is described as the use of one’s occupation for personal enrichment through the deliberate misuse or misapplication of one’s employing organization’s resources or assets. Through the use of real-life case examples, this course will focus on the types of persons most likely to perpetrate occupational fraud, the conditions under which fraud might be committed, and the specific schemes used to defraud organizations of amounts ranging from hundreds to millions of dollars.

Number of Credits: 3

FACC 704 - The Computer and Internet Fraud

Computers have made organizations easier to run. All accounting information, inventory records, customer data, and intellectual property that an organization possesses is contained somewhere in an electronic file. As such, these electronic files are vulnerable to attacks from both employees and outsiders from around the world. This course will provide the student with an understanding of how computer fraud and manipulation is accomplished and what security measures should be instituted to prevent it.

Number of Credits: 3

FACC 705 - Fraud Detection and Prevention: Special Cases

The opportunity to commit and conceal fraud exists only when there are assets susceptible to misappropriation and a lack of internal controls to prevent or detect fraud. This course will focus on the high-risk fraud environments wherein assets are more vulnerable to misappropriation and fraud because of either a lack of, or non-functioning of, internal controls. The study of various fraud investigative methods and the process for communicating an expert report will be an essential part of this course.

Number of Credits: 3

FACC 708 - White Collar Crime

This course focuses on the battle between personal gain and individual integrity and provides a comprehensive analysis of white-collar crime in American society. The course presents a picture of all types of white-collar crime, and includes discussion of high-profile cases, trends in criminal activity, consequences of criminal behavior, and the impact on victims. The course addresses the economic crisis, its causes, cases and participants, and the impact of white-collar crime.

Number of Credits: 3