Jones International University

MBA in Forensic Accounting

The Merriam-Webster dictionary defines forensic as “belonging to, used in, or suitable to courts of judicature or to public discussion and debate”.  The Forensic Accountant, through their knowledge of accounting practices, provides findings that are of high enough quality to be presentable and sustainable in a court of law.

Pre-Requisites:  The MBA Forensic Accounting specialization has the following undergraduate level pre-requisites (or their equivalents):

  • BBA306 Financial Accounting
  • BBA407 Intermediate Accounting I
  • BBA408 Intermediate Accounting II

Degree Learning Objectives:

  •  Apply concepts of audit risk, materiality, and evidence to selected audit and assurance services, processes and business systems 
  • Understand professional audit responsibilities relative to assurance, attestation, and internal auditing services
  • Evaluate different approaches to fraud detection and deterrence relative to forensics accounting
  • Evaluate and understand the legal issues and industry standards that impact the forensic accountant
  • Analyze current topics in Forensic Accounting
  • Develop foundational business knowledge and skills through the core courses

Who should enroll:

Students who are interested in examining and determining the whether an accounting or financial activity is legal in support of corporate compliance officers, lawyers, and law enforcement personnel.  This work may focus on fraud prevention for risk mitigation, fraud detection, or both.  The JIU MBA specialization in Forensic Accounting is an advanced accounting degree designed for students who have a prior accounting degree (undergraduate or masters level) and wish to combine that knowledge with specialized knowledge in auditing and forensic accounting – the Forensic Accountant’s role is to detect abnormalities within accounting systems and as such first need to know what normal accounting practices are.  JIU undergraduate accounting majors who have completed their accounting course work and wish to take these courses as their upper level electives are also welcome.

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