Accounting Fraud Investigation (ACC FRD BBA)
120 Credits
BACHELOR OF BUSINESS ADMINISTRATION • 120 CREDITS • ACC FRD BBA
This program combines the development of technical skills in accounting, computer security, and legal investigation that are needed in fraud examination. Students specifically learn accounting principles, information systems, and auditing practices required in establishing internal controls for fraud prevention. In addition, this learning is coupled with the knowledge of network security that develops technological abilities in fraud detection. Interlacing the coursework in auditing and security is learning regarding the principles, methods, and techniques used in conducting criminal investigations that brings the fraud examination full circle. This program also prepares students with the soft skills of communications, teamwork and leadership needed by the fraud examiner professional.
Which class should I take? When should I take it?
See our Recommended Program Sequences:
Foundations of Excellence |
39 Credits | |
|---|---|---|
| ACES100 or OPEN | Achieving Career and Education Success or (if exempt) Open Elective | 3 |
| COMM120 | This course introduces and applies the theories and principles of effective communication. Students learn to organize and present clear, logical messages to specific audiences. They develop confidence in public speaking and increase their ability to inform and persuade listeners. They also implement critical thinking and listening skills. Finally, students exhibit the skills and tools necessary to construct, organize, and deliver effective speeches. Applicable Course Fees can be found at https://my.davenport.edu/financial-aid/how-much-does-du-cost/tuition-and-fees. | |
| DATA275 | The basics of data analytics are introduced including descriptive, predictive and prescriptive statistics, regression analysis, and data visualization. The instructional approach is an application-based introduction to data analytics practices such as data cleaning, data organization for analysis, and exploratory data analysis. A key component of instruction is an emphasis on hands-on practice with data analysis projects and presentation of results to multiple audiences. Techniques examined emphasize applicability in multiple organizational sectors including business, healthcare, and technology. Applicable Course Fees can be found at https://my.davenport.edu/financial-aid/how-much-does-du-cost/tuition-and-fees. Prerequisite(s): STAT220 | |
| ECON200 | This course introduces students to economics. Students learn the basics of supply and demand; the market economy; elasticity; the foundation of consumer demand; the theory of the business firm and costs of production; the market structures of perfect competition, monopoly, oligopoly, and monopolistic competition; theories of labor unions and wages; antitrust policy; and the microeconomic view of international business. Applicable Course Fees can be found at https://my.davenport.edu/financial-aid/how-much-does-du-cost/tuition-and-fees. Prerequisite(s): ENGL109 and MATH120 or MATH125 | |
| ECON201 | This course introduces students to economics, the schools of economic thought, and international economics. Students learn the methodology, concepts, and terminology of macroeconomics, including principles, theories, and tools. They also study banking, money, the Federal Reserve System, and monetary theory. In addition, macroeconomic problems such as inflation, unemployment, economic growth, and globalization are discussed. Applicable Course Fees can be found at https://my.davenport.edu/financial-aid/how-much-does-du-cost/tuition-and-fees. Prerequisite(s): ENGL109 and MATH120 or MATH125 | |
| ENGL109 | This course introduces students to expository and persuasive writing. Employing critical thinking and the writing process, students will compose academic essays utilizing a variety of modes. They will also analyze and respond to a variety of academic and professional readings. Students will evaluate information and audience to improve form and content. Students are also introduced to the research process, including finding, evaluating, and documenting sources, to complete a short research project using the American Psychological Association Style. Note: ENGL109L is a 0 credit hour lab utilized in the Accelerated Learning Program (ALP). Applicable Course Fees can be found at https://my.davenport.edu/financial-aid/how-much-does-du-cost/tuition-and-fees. Prerequisite(s): Appropriate test scores or successful completion of ENGL021. Student must also complete a diagnostic writing sample. | |
| ENGL110 | This course further develops the skills in expository and persuasive writing that were introduced in ENGL109, English Composition. Students develop critical thinking through the creation of essays and documents that use argumentation and persuasion. As a team, students collaborate to present a required assignment to the class. Students learn to research, evaluate, and incorporate information from both primary and secondary sources, to document secondary sources using APA format, and to analyze information and audiences to improve form and content. Applicable Course Fees can be found at https://my.davenport.edu/financial-aid/how-much-does-du-cost/tuition-and-fees. Prerequisite(s): ENGL109 | |
| ENGL311 | This course develops the written and presentation skills necessary for success in professional, supervisory, or managerial positions. Emphasis on communication in both on-paper and digital media is included. Students also learn to use a variety of formats, styles, and delivery systems to achieve the clear, concise, and professional communication required to communicate in global markets. To stress the importance of workplace communication, students create a major professional document as a team. Applicable Course Fees can be found at https://my.davenport.edu/financial-aid/how-much-does-du-cost/tuition-and-fees. Prerequisite(s): ENGL110 and COMM120 | |
| HUMN | Humanities Elective | 3 |
| MATH125 | This course is designed to prepare students for the traditional calculus sequence. Course coverage includes the definitions, properties, and arithmetic of algebraic expressions, solving equations and inequalities, an introduction to functions, graphing equations and functions (e.g., linear, quadratic, rational, radical, exponential, and logarithmic). The course also includes a brief introduction to right triangle trigonometry. Techniques of problem solving and applications are integrated throughout the course. Note: A final grade of C or better is required to take MATH135 or MATH150. Applicable Course Fees can be found at https://my.davenport.edu/financial-aid/how-much-does-du-cost/tuition-and-fees. Prerequisite(s): Appropriate test scores or successful completion of MATH030. Students must also successfully complete an assessment exam on the first day of class. | |
| SOSC | Social Science Elective | 3 |
| SOSC201 | This course introduces students to the complex issues surrounding diversity in U.S. society and to the need for understanding difference in an increasingly globalized world. Students will explore the social-historical context of multiple experiences on individual, cultural and institutional levels. They will analyze the complex interactions regarding diversity in organizations. Students will also evaluate their own thoughts, attitudes, and behaviors in order to understand their roles in a diverse society. Applicable Course Fees can be found at https://my.davenport.edu/financial-aid/how-much-does-du-cost/tuition-and-fees. | |
| STAT220 | This is the basic statistics course in which students learn to collect, analyze, present and interpret data. Descriptive and inferential statistical methods are applied in problem-solving and decision-making situations. Analysis of large, real-world data sets will be performed using statistical software. Applicable Course Fees can be found at https://my.davenport.edu/financial-aid/how-much-does-du-cost/tuition-and-fees. Prerequisite(s): MATH120 or MATH125 |
Foundations of Business |
32 Credits | |
|---|---|---|
| ACCT201 | This course is an introduction to accounting principles emphasizing the operation of a business as a sole proprietorship and covers the complete accounting cycle for merchandising and service entities. Partnership accounting is also covered. The application of computer technology to accounting processes is integrated into this course. Grade Note(s): A grade of C or better is required to take the next course in the sequence. Co-requisite(s): BITS 211 | |
| ACCT202 | This course continues the study of accounting principles with special emphasis on corporations, and basic principles of managerial accounting. Note: A grade of C or better is required to take ACCT301. Applicable Course Fees can be found at https://my.davenport.edu/financial-aid/how-much-does-du-cost/tuition-and-fees. Prerequisite(s): ACCT201 with a C grade or above. | |
| ACCT220 | This course is a study of currently available accounting-business software and the related applications. Students will learn how to operate, evaluate, and apply various software with accounting systems and accounting information systems. Applicable Course Fees can be found at https://my.davenport.edu/financial-aid/how-much-does-du-cost/tuition-and-fees. Co-requisite(s): ACCT202 | |
| BITS211 | Students create and manipulate spreadsheets with MS Excel to solve business applications. It is expected that students have a familiarity with spreadsheet software, as the course quickly progresses to advanced features, including data validation, linked workbooks, pivot tables, lookup functions, solver, and scenario manager. By the end of the semester, students will have the prerequisite skills to take applicable certification testing. Applicable Course Fees can be found at https://my.davenport.edu/financial-aid/how-much-does-du-cost/tuition-and-fees. Recommended Prerequisite(s): MATH120 or MATH125 | |
| BUSN210 | This course explores applied ethics, focusing on social and professional situations especially in the fields of business, law, and technology. Students learn ethical theory as they examine the complexities of ethical dilemmas. Students also compare and contrast ethical and moral systems. In addition, students apply creative and critical thinking to ethical dilemmas involving professional and social responsibility. Applicable Course Fees can be found at https://my.davenport.edu/financial-aid/how-much-does-du-cost/tuition-and-fees. | |
| FINC211 | This course covers the fundamental principles of corporate finance. Students will be introduced to various methods of company analysis, the term structure of interest rates, the relationship between risk and return, time value of money principles, security analysis, cost of capital and capital structure, and capital budgeting techniques. Applicable Course Fees can be found at https://my.davenport.edu/financial-aid/how-much-does-du-cost/tuition-and-fees. Prerequisite(s): ACCT201 | |
| GPMT287 | Students gain an essential understanding of the discipline and approach to the management of projects in a global environment. Topics explained include project definition, resource planning, project scheduling with Gantt charts, project control, as well as planning and scheduling with limited resources. Topics are explored from both a quantitative and qualitative perspective. Students learn and utilize project software throughout the course. Various techniques used in planning, scheduling, ROI, and controlling projects will be explored and applied through the use of simulations. Applicable Course Fees can be found at https://my.davenport.edu/financial-aid/how-much-does-du-cost/tuition-and-fees. Prerequisite(s): HLTH211, MGMT211 or CISP111 | |
| LEGL210 | This survey course covers the fundamental principles of business law, including the legal system, dispute resolution, government regulation torts, and crimes affecting business, contracts, sales, and agency. Court decisions are used to encourage analytical thinking. Applicable Course Fees can be found at https://my.davenport.edu/financial-aid/how-much-does-du-cost/tuition-and-fees. Co-requisite(s): ENGL110 | |
| MGMT211 | This course provides a foundation in basic management principles with special application and focus on the supervisory level of management. The four universal functions of management (planning, organizing, leading, and controlling) are explored. Students learn the theories and study their impact on the history of management practices. Proper case analysis process is also examined and applied through the discussion of various supervisory/managerial case situations. Applicable Course Fees can be found at https://my.davenport.edu/financial-aid/how-much-does-du-cost/tuition-and-fees. Co-requisite(s): ENGL109 | |
| MKTG211 | This course explores the role of marketing in society and in the success of an organization. Students learn and apply the strategies, tactics and terminology used by market-oriented businesses. Through critical thinking exercises and case analysis, students become familiar with the primary tools of marketing including market segmentation, product, pricing, marketing communication, research, and marketing channel strategies. Applicable Course Fees can be found at https://my.davenport.edu/financial-aid/how-much-does-du-cost/tuition-and-fees. Co-requisite(s): ENGL109 |
Major |
48 Credits | |
|---|---|---|
| ACCT213 | This course is designed to provide an introduction to cost accounting and cost management techniques. The concepts of cost assignment to goods and services in the context of job order, process, and activity-based costing are covered. The behavior of costs, standard costing and variations-as well as schedules, summaries, and reports used in costing systems-are also introduced to the student. Applicable Course Fees can be found at https://my.davenport.edu/financial-aid/how-much-does-du-cost/tuition-and-fees. Prerequisite(s): ACCT202 | |
| ACCT301 | This course reviews the fundamental accounting process studied in ACCT202 and continues with a more comprehensive study of the major categories of the balance sheet and statement of cash flow and income statements. Students will also be introduced to applicable APB and FASB pronouncements and related topics. Note: A grade of C or better is required to take the next course in the sequence. Applicable Course Fees can be found at https://my.davenport.edu/financial-aid/how-much-does-du-cost/tuition-and-fees. Prerequisite(s): Completion of ACCT202 with a C or better grade. | |
| ACCT302 | This course continues ACCT301 with a comprehensive study of the major categories of the balance sheet, statement of cash flow, and income. In addition, students will be introduced to the accounting, analysis, and reporting of special topics such as pension/retirement, leases, inflation, income taxes, earnings per share and revenue recognition. Students will also be introduced to applicable APB and FASB pronouncements and related topics. Applicable Course Fees can be found at https://my.davenport.edu/financial-aid/how-much-does-du-cost/tuition-and-fees. Prerequisite(s): Completion of ACCT301 with a C grade or above | |
| ACCT310 | This course is an introduction to the field of forensic accounting. Topics include the history of forensic accounting, the fraud triangle theory, financial statement misrepresentation, and fraud examination techniques, including fraud prevention and control. Students will also be exposed to real-world cases in the area of forensic accounting and will have the opportunity to complete an experiential learning project as part of this course. Applicable Course Fees can be found at https://my.davenport.edu/financial-aid/how-much-does-du-cost/tuition-and-fees. Prerequisite(s): ACCT202 | |
| ACCT315 | This course provides an explanation of the federal tax structure and provides training in the application of tax principles as they pertain to individuals. In addition, the course will provide an introduction to taxation for businesses, federal tax laws and regulations, taxation theory, and tax research and planning techniques. Note: A grade of C or better is required to take the next course in the sequence. Applicable Course Fees can be found at https://my.davenport.edu/financial-aid/how-much-does-du-cost/tuition-and-fees. Prerequisite(s): ACCT202 | |
| ACCT320 | This course examines auditing and assurance services. The course focuses on the detailed study of the financial statement audit, including professional responsibilities and ethics, audit planning, internal controls, evidence gathering, and audit reports. Assurance services, reviews, and compilations are also covered. Applicable Course Fees can be found at https://my.davenport.edu/financial-aid/how-much-does-du-cost/tuition-and-fees. Prerequisite(s): ACCT302 | |
| ACCT350 | This course examines the information flow through accounting systems including documentation, the recording process, and financial statements. The use of internal controls in the accounting system is emphasized. Case studies will be used to analyze and evaluate accounting systems. Applicable Course Fees can be found at https://my.davenport.edu/financial-aid/how-much-does-du-cost/tuition-and-fees. Prerequisite(s): ACCT220 and ACCT301 | |
| ACCT401 | This course examines the differences between internal and external auditing. Students will learn how to evaluate and develop internal controls by incorporating the COSO framework, CobiT, and Sarbanes-Oxley. The course focuses on the organizing, planning, performing, and directing of internal audits; formulating corporate governance policies and procedures; and the communicating of findings. Applicable Course Fees can be found at https://my.davenport.edu/financial-aid/how-much-does-du-cost/tuition-and-fees. Prerequisite(s): ACCT302 and ACCT320 | |
| ACCT421 | This course is designed to cover the techniques of computer auditing. The course provides the student with an in-depth view of computer auditing activities, computer information system control, design and implementation of audit tests, computer-aided audit tools and techniques, and electronic commerce systems. Applicable Course Fees can be found at https://my.davenport.edu/financial-aid/how-much-does-du-cost/tuition-and-fees. Prerequisite(s): ACCT320 | |
| ACCT495 | This course is a summative capstone for the accounting program. Students will utilize and build upon their previous accounting and business knowledge. Current accounting issues and topics will be identified and discussed. Students will identify current accounting issues related to their particular interest and demonstrate both comprehensive accounting knowledge and integration of writing competencies by conducting research, assessing sources, writing a research paper, and presenting the results. Applicable Course Fees can be found at https://my.davenport.edu/financial-aid/how-much-does-du-cost/tuition-and-fees. Prerequisite(s): Last semester; major courses complete or taken concurrently. | |
| IAAS221 | This course will provide an overview of information security from both the perspectives of the organization and that of personal computing. Topics include security management practices, physical security, security architecture, business continuity and disaster recovery planning, access control systems, security controls, cryptography, telecommunications and network security, operations security, law and ethics, and personal computer security. Applicable Course Fees can be found at https://my.davenport.edu/financial-aid/how-much-does-du-cost/tuition-and-fees. Recommended Prerequisite(s): CISP100 | |
| IAAS332 | This course concentrates on the tools necessary for protecting user accounts and strengthening authentication. Topics include establishing secure account usage, monitoring and disabling accounts, controlling root access, and auditing user activity. Applicable Course Fees can be found at https://my.davenport.edu/financial-aid/how-much-does-du-cost/tuition-and-fees. Recommended Prerequisite(s): NETW101 Prerequisite(s): IAAS221 or IAAS224 | |
| LEGL211 | This course examines Criminal Law in the United States, with an emphasis upon its basic functions and principal components. The substantive elements of crimes and defenses are explored along with an examination of the impact of crime on society. Applicable Course Fees can be found at https://my.davenport.edu/financial-aid/how-much-does-du-cost/tuition-and-fees. Co-requisite(s): ENGL110 Prerequisite(s): LEGL101 or LEGL210 | |
| PSMG250 | This course provides an overview of the principles, methods and techniques used for conducting a criminal or civil investigation. The legal framework for investigation, including coverage of evidentiary rules and ethical issues are examined. Interviewing techniques are also explored with emphasis on the ethical and legal issues associated with conducting the interviews. Practical application techniques are reinforced using case studies and hands-on exercises. Applicable Course Fees can be found at https://my.davenport.edu/financial-aid/how-much-does-du-cost/tuition-and-fees. Prerequisite(s): LEGL211 |
Open Electives |
1 Credits |
|---|
Choose one of the three following experiencial learning courses: |
(3) Credits | |
|---|---|---|
| ACCT490 | Registration Internship/Practicum Note: Attend Mandatory Internship Workshop at least two semesters prior to your desired internship course semester. The required internship workshop and approval process can be found at:https://my.davenport.edu/internships This bachelor-level internship is the integration of previous classroom instruction with new learning acquired through on-the-job work experience. The experience should be related as closely as possible to the student's major field and individual interest. 150 hours of career-related work time shall be required for the 3 credit course pursued. Internship hours will be scheduled in partnership between the student and the site and reported via weekly reports filed by the student in the academic course. Students will be supported to identify site possibilities; however, responsibility for selection by the internship employer rests with the student. The internship may be either paid or unpaid. An appropriate faculty member and the intern | |
| BUSN489 | This course provides students the opportunity to apply discipline-related knowledge through live, field-based projects with organizational clients from diverse industries and sectors, including entrepreneurs, small businesses, and non-profit organizations, among others. Teams of three to five students, with support of faculty, provide data, analysis, and recommendations designed to help clients achieve new insights on organizational challenges and to impact growth. This course is one option to meet the Experiential Learning requirement in the D.W. Maine College of Business. Applicable Course Fees can be found at https://my.davenport.edu/financial-aid/how-much-does-du-cost/tuition-and-fees. Prerequisite(s): Senior status; minimum cumulative GPA of 2.0 and minimum major GPA of 2.3. | |
| FINC493 & FINC494 | ACG Capstone Experience I & ACG Capstone Experience II | 3 |