Upper-Division Certificate in Fraud and Forensic Accounting
The upper-division certificate in fraud and forensic accounting program provides a new marketable skillset to individuals matriculating in undergraduate degree programs in accounting. This certificate is designed for professionals working in accounting, finance, systems/control, internal auditing, compliance and other related areas seeking a new technical skillset and enhanced employment and/or career advancement opportunities.
Why Fraud and Forensic Accounting?
When first offered in 2017, SU’s certificate was the only undergraduate program of its kind to be offered within the entire University System of Maryland. According to a number of independent studies, some of the hottest job opportunities are those for forensic accountants, internal auditors and compliance officers. Forensic accounting is the specialty practice area of accounting that describes engagements that result from actual or anticipated disputes or litigation. Internal auditing provides an independent approach to evaluate and improve the effectiveness of risk management, control and governance processes. Compliance officers have responsibilities to make sure that the activities of companies and governing bodies are in conformity with internal policies and regulatory requirements. In combination with well-planned major/minor course choices, completion of the certificate program can help position students to enter into those areas with highly sought-after skills.
Program of Study
The certificate program is open to all Salisbury University students, including accounting majors and other majors who complete nine credit hours of prerequisites. The certificate is for individuals who have attained at least junior status and successfully completed ACCT 201, Introduction to Financial Accounting, and ACCT 202, Introduction to Managerial Accounting, with a C or better.
Students must meet the following requirements to obtain a fraud and forensic accounting upper-division certificate:
- Complete 56 credit hours.
- Complete the following courses with a C or better:
- ACCT 201 Introduction to Financial Accounting
- ACCT 202 Introduction to Managerial Accounting
- Complete the following certificate courses with a C or better:
- ACCT 418 Fraud Examination
- ACCT 450 Advanced Fraud Examination
- ACCT 451 Fraud Detection and Prevention Technologies
- ACCT 452 Financial Statement Fraud
- ACCT 453 White Collar Crime