Fraud
Examination Track
This Track consists
of 15 semester hours of undergraduate education designed to prepare
future fraud investigators. The curriculum encompasses
fraud examination, white-collar crime, the criminal justice system,
fraud-related legal issues, and forensic interviewing and interrogation.
Graduates pursue careers as federal, state and local law enforcement
officers (e.g. FBI Postal Inspectors, CIA, IRS Criminal Investigation
Division, etc.), internal auditors, loss prevention specialists,
corporate security specialists, private investigators, and fraud
control specialists. Students completing the undergraduate fraud
examination curriculum receive an interdisciplinary minor in fraud
examination.
Admission
Admission to
the undergraduate Fraud Examination minor is open to all students
enrolled at Georgia Southern University. Students who wish to complete
the minor must declare their intent by submitting a completed Declaration
of Interdisciplinary Minor form to the School of Accountancy by
the beginning of their junior year.
Advising
and Registration
Students enrolled
in the fraud examination minor are assigned an advisor within the
School of Accountancy. Students self-register online using WINGS.
Prerequisites
The only prerequisite
required to enroll in the undergraduate fraud examination curriculum
is accounting principles. During their sophomore year, non-business
majors should complete Survey of Accounting (ACCT 2030)
while business majors should complete Financial
Accounting (ACCT 2101) and Managerial Accounting (ACCT 2102).
Program
of Study
Students should
complete the five undergraduate forensic accounting courses in the
minor during their junior and senior years as follows:
Junior
Year
Senior
Year
Students who
complete the fraud examination track can continue in the forensic
accounting track (see the Forensic Accounting page for appropriate
prerequisites for non-accounting majors). Students in this track
will complete the undergraduate fraud examination curriculum plus
an additional twelve semester hours of advanced training as part
of our graduate accounting program. Graduates of this track will
be trained to investigate asset theft as well as financial statement
fraud. In addition, they will be prepared to provide litigation
support including serving as testifying experts in court. Both programs
will make extensive use of field trips, guest speakers, and practitioners
who are experts in their fields. Students will also complete a forensic
practicum such as an internship, forensics camp, an actual consulting
project, or senior thesis to demonstrate a growing mastery of their
forensic skills.
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