SUNY Polytechnic Institute

Advanced Certificate in Forensic Accounting and Valuation

ACC 540: Introduction to Forensic Accounting and Fraud Examination

The growing demand for forensic accountants is attributed to an increase in industry crisis deriving from corruption and fraudulent activity. Through Introduction to Forensic Accounting and Fraud Examination, students will learn the fundamental skills, principles and methods used by forensic accountants in investigating fraud. Students will also gain an understanding of the use of forensic accounting in litigation, including marital and business divorces. This course will prepare students to recognize fraudulent activity and effectively communicate their findings.

ACC 640: Financial Statement Investigations

Financial statement fraud occurs in many forms, including misstatements, omissions, and manipulation, providing misleading information to its users. The investigation of financial statements is imperative, as the effects of financial statement fraud result in significant loss and can be costly. Financial Statement Investigation will incorporate the use of accounting principles, various methods and techniques needed in effectively examining financial statements. This will prepare students with the knowledge and skills necessary to prevent and detect fraud. Prerequisite: ACC540 Introduction to Forensic Accounting and Fraud Investigation.

ACC 641: Accounting Information Systems and Data Analytics

Information Systems and Data analytics is a rapidly growing aspect in the field of accounting. Accounting Information Systems and Data Analytics provides the skills and knowledge necessary to collect data, identify market trends, evaluate internal and external controls and information systems relevant to forensic accounting. Students will obtain the skills essential in analyzing big data and learn how to apply this in pursuing a career in the accounting profession, including the use of data analytics for forensic accounting in the areas of fraud, waste and abuse. Prerequisite: ACC540 Introduction to Forensic Accounting and Fraud Investigation.

ACC 642: Forensic Accounting Valuation

Business valuations are widely used in many aspects of the accounting industry, including tax, mergers, bankruptcies, and divorce distributions. Through Forensic Accounting Valuation, students will gain an understanding of the different purposes of accounting and business valuation concepts and methods used to measure valuations. Students will also learn to collect and analyze data, obtain standards of value, acquire an understanding of litigation support services and dispute resolutions, and communicate their findings through valuation reports. Prerequisite: ACC540 Introduction to Forensic Accounting and Fraud Examination.