Class Type100% online, 6 & 12-week courses
Next Start Date
About Start Dates
Additional future start dates include:
Spring 2024Jan 8, 2024
Feb 19, 2024
Apr 1, 2024
Summer 2024May 20, 2024
Jul 1, 2024
Fall 2024Aug 19, 2024
Sep 30, 2024
Nov 11, 2024
Start dates for individual programs may vary and are subject to change. Please request free information & speak with an admission advisor for the latest program start dates.
Cost Per Credit
Lock-In Your Tuition Rate from Day One
The Franklin University Tuition Guarantee locks-in your first-term tuition rate for the duration of your associate, bachelor’s or master’s degree program, for as long as you remain actively enrolled.
Lock-In Your Tuition Rate from Day One
The Franklin University Tuition Guarantee locks-in your first-term tuition rate for the duration of your associate, bachelor’s or master’s degree program, for as long as you remain actively enrolled.
Detect & expose fraud with a forensic accounting degree
It’s a statistical fact: Most forms of occupational fraud are finance related. That’s why forensic accounting is such a fast-growing segment of the accounting profession. Forensic accountants help prevent and investigate corporate fraud. From tracking terrorist funding, to helping organizations stay compliant with Sarbanes-Oxley, to exposing money laundering, tax evasion and embezzlement, a variety of organizations across an array of industries are in need of well-prepared forensic accountants.
Our program follows best-practice standards for business education.
Build the foundation for seeking CFE, CPA and CIA certification.
Learn to apply best-practice accounting guidelines.
Learn from industry-standard software and real-life simulations.
Learn best practices from in-the-field accounting professionals.
100% Online Classes
Earn your degree around your schedule.
Become a financial detective and prevent white-collar crime
While many colleges offer forensic accounting programs at the graduate level, Franklin is one of the few universities offering a Forensic Accounting bachelor's degree program in this high-demand field. That means you’ll acquire specialized forensic accounting knowledge to qualify you for an exciting career position—without the time and expense of a graduate degree.
Moreover, forensic accounting courses are a great complement to other majors like accounting, business administration or business forensics – so you can boost your marketability by broadening your studies.
Get a solid foundation in accounting, fraud prevention, and detection
Our transfer-friendly Forensic Accounting degree program combines solid accounting principles with fraud detection and prevention techniques, preparing you to enter or advance in this exciting career field. When you graduate from the Forensic Accounting program you’ll have the educational framework to readily seek professional certification including: Certified Fraud Examiner (CFE), Certified Public Accountant (CPA), or Certified Internal Auditor (CIA).
At Franklin, you’ll take many of the same classes as our undergraduate Accounting degree program, but you’ll also take concentrated coursework in occupational fraud forensics. From fraud examination to interviewing techniques to legal elements to corporate governance and internal control assessment, you’ll gain the highly coveted skills your current or next employer is looking for.
Impress your future employer with valuable, hands-on experience
Our online Forensic Accounting degree program features a unique hands-on curriculum to help you attract hiring managers’ attention and immediately put your skills to work. One of your real-world project assignments is a simulated investigation with a growing company needing help with accounting issues that surfaced during financial statement preparation. As part of a team, you’ll help with the investigation, correct the financial statements, and report your group findings.
You’ll also learn to create and streamline accounting systems and processes using industry-standard Microsoft® Visio software, which is an important part of preventing fraud as well as positively impacting the bottom line.
Learn from the experts in our well-respected, accredited program
And because credentialed instructors with professional accounting experience teach our classes, you’ll benefit from their years of experience in the field and learn from their successes and mistakes. In addition, our curriculum is based on industry standards, including Generally Accepted Accounting Principles (GAAP), auditing standards of the American Institute of Certified Public Accountants (AICPA), and fraud detection and prevention techniques of the Association of Certified Fraud Examiners (ACFE).
You can be sure you’re receiving a respected degree with real value in the workplace since our Forensic Accounting degree program is accredited by the International Accreditation Council for Business Education (IACBE), the leader in outcomes-based accreditation in business.
Earn your degree from a university built for busy adults
Earn your degree on your terms by taking classes 100% online. Accredited and nonprofit, Franklin was built from the ground-up to satisfy the needs of adult learners. Our seamless transfer process and team of academic advisors will help ease your transition to becoming a student, while our flexible course schedules help to balance your education with work, family and life. Get started on your future today.
Source information provided by Economic Modeling Specialists International (EMSI)
B.S. Forensic Accounting Graduate
"The quality of education I received at Franklin is excellent. I would say that everything I learned at Franklin is something that I actually do at work now."
IACBE Accredited Program
The Ross College of Business at Franklin University has received specialized accreditation for its business programs through the International Accreditation Council for Business Education (IACBE) located at 11960 Quivira Road, Suite 300, Overland Park, Kansas, USA. For a list of accredited programs please view our member status page.Learn More
Start dates for individual programs may vary and are subject to change. Please request free information & speak with an admission advisor for the latest program start dates.
Choose Franklin's accredited B.S. Forensic Accounting and get a high-quality degree that fits your life and budget.
Keep the Credit You've Earned
On average, students transfer in 1/2 of the credits required
Transfer MORE Credits, Pay LESS tuition*
Have Credit? Save Time!
Previously earned credit saves you time toward your degree.
Completion time is calculated based on full-time status and average transfer credits.
Inflation-proof your degree cost by locking-in your tuition rate from day one through graduation.
In this course, students acquire the writing competence necessary for conducting and presenting research. A variety of assignments, beginning with personal reflections, build upon one another, as students develop ideas that respond to, critique, and synthesize the positions of others. Students systematize and organize knowledge in ways that will help them in all of their courses. The course also emphasizes the elements of good writing style, appropriate grammar and mechanics, clarity of language, and logical and cohesive development. It culminates in submission of a documented research paper.
This course introduces the student to statistics with business applications. The course covers both descriptive and inferential statistics. Topics included are: measures of central tendency; measures of dispersion; graphical displays of data; linear regression; basic probability concepts; binomial and normal probability distributions; confidence intervals; and hypothesis testing. These topics will be covered using a basic knowledge of algebra and Microsoft Excel. Note, this course has proctored exam(s).
Choose either MATH 140 Introduction to Quantitative Reasoning or MATH 150 Fundamental Algebra as the prerequisite. Course can count as a University Elective.
An introduction to economic theory involving the basic underlying causes and principles of the operation of an economic system. Emphasis is placed on studying the economy as a whole. Issues of inflation, unemployment, taxation, business cycles and growth are discussed in the context of the global economic system.
2 credits from the following types of courses:
Choose from the Anthropology, Geography, History, Political Science, Psychology, or Sociology disciplines.
6 credits from the following types of courses:
Two courses from the Science discipline. One course must have a lab component.
The goal of this course is to help you improve as a critical, logical thinker. You will be introduced to the art of formulating and assessing arguments according to the standards of logical thinking and critical analysis. You will discover how to apply these valuable skills to your studies and everyday life, learning how to overcome obstacles to critical thinking, and how to avoid being deceived by means of misleading reasoning.
4 credits from the following types of courses:
Choose from the Art, English Literature, Fine Arts, Humanities, Music, Philosophy, Religion or Theater disciplines.
This course introduces students to the Franklin University community and provides strategies for successful transition to and participation in that community. Topics include University resources and procedures, strategies for advancing communication skills, the use of electronic tools to participate in virtual environments, and the development of an academic and career plan.
This course prepares students to be successful lifelong learners both academically and in their chosen careers. Franklin courses require a high level of self-directed learning and focus on skills required in the workplace and the classroom that are easily transferable between the two environments. The course includes strategies for advancing communication skills, including the use of electronic tools to participate in virtual environments. The assignments and activities in the course are created to closely simulate teamwork found in the workplace.
By using applied critical and creative thinking, students in this course will develop a set of communication skills that will enhance their personal and professional relationships and endeavors. This course will focus on skill development in key areas such as self, perception, listening, verbal messages, conversations, relationships, conflict management, persuasion, and public speaking.
This public-speaking course emphasizes the fundamentals of extemporaneous speaking. Skill-building activities and assignments focus on research, organization, reasoning, style and delivery of presentations as well as listening and audience engagement.
This course focuses on using spreadsheets to solve business applications.
3 credits from the following types of courses:
Any General Education course at the 100 or 200 level.
An introduction to accounting emphasizing how general purpose financial statements communicate information about the business corporation's performance and position for users external to management. Approximately one third of the course emphasizes how the accountant processes and presents the information and includes exposure to recording transactions, adjusting balances and preparing financial statements for service and merchandise firms according to established rules and procedures. The balance of the course examines major elements of the statements such as cash, receivables, inventory, long-lived assets, depreciation, payroll, bonds, and other liabilities and stocks. Concepts of this course are applied to Managerial Accounting (ACCT 225). Students are advised to avoid any time lapse between these courses.
The study of management accounting for internal reporting and decision-making. The course introduces a business-management approach to the development and use of accounting information. Major topics include cost behavior, cost analysis, profit planning and control measures. Accounting for decentralized operations, capital budgeting decisions, and ethical challenges in managerial accounting are also covered.
A study of the everyday legal problems encountered in business with emphasis on the areas of legal procedure, contracts, agency, employment law, business organizations and torts, with cases relating to these and other areas.
An introduction to economic theory involving the examination of how decision making by firms and individuals is shaped by economic forces. Emphasis is placed on demand, supply, market equilibrium analysis, and basic market structure models. The invisible hand as the driving force for economic decisions as well as market externalities are discussed. The class concentrates on providing a balanced approach to studying economic agents' behavior and the global implications and outcomes.
This course is designed to survey the field of finance and provide the foundation for more advanced finance coursework. Topics include sources of business and financial information, financial statement analysis, the time value of money, the nature and measurement of risk, financial institutions, investments and corporate finance.
This course explores the basic concepts and processes of management. Students will explore the functional roles and processes of planning, leading, organizing, and controlling comprising the manager role. Students develop skills related to the manager function that are required in today's competitive environment.
Theory, strategies and methods are foundational to the informed practice of marketing. Students investigate the importance of marketing to an organization or cause, the interrelationship of the difference phases of marketing, the marketing of goods versus services, analysis and identification of markets, pricing strategies and digital marketing tactics.
The first of two in-depth financial accounting courses. Theory, the conceptual framework, development of generally accepted accounting principles, and applications are stressed. Topics include the income statement, the statement of cash flows and the balance sheet, specifically asset accounts.
The second of two in-depth financial accounting courses. Theory, concepts and applications are stressed. Topics include time value of money, current and non-current liabilities, leases, deferred taxes, retirement benefits, stockholders, equity, earning per share, accounting changes and errors, and statement of cash flows.
This course provides an overview of the behavioral research associated with occupational fraud and the methodology of fraud examination (i.e., obtaining documentary evidence, interviewing witnesses and potential suspects, writing investigative reports, testifying to findings, and forensic document examination). The majority of the course is focused on detecting the most common types of occupational fraud, determining how each type of fraud is committed, and implementing prevention strategies. Note, this course has proctored exam(s).
This course starts with an overview of key legislation and guidelines associated with corporate governance. This includes analyzing the components of the Committee of Sponsoring Organizations? (COSO) internal control framework, the Sarbanes-Oxley Act of 2002, Statement on Auditing Standards (SAS) No. 99, and the role of the Public Company Accounting Oversight Board (PCAOB). However, the primary focus of the course is on identifying, documenting, analyzing, and testing internal controls in an organization as part of an effective fraud prevention program.
This course provides an overview of techniques and strategies used in interviewing and interrogation of witnesses and suspects. In addition, it explores the legal issues associated with fraud investigations and the criminal and civil legal systems under which perpetrators are judged. Note, this course has proctored exam(s).
Forensic accounting and fraud examination require the engagement of many skills. The focus of this course is to acquire experience in one of the most important skills?communication. You will learn and review some of the other skills such as interviewing and investigation. You will then practice methods of communication employed in various situations that you could encounter in your career, including written and verbal communication.
This course creates a framework for accounting information systems by combining knowledge about business as it relates to information systems, information technology, and accounting. Students will examine the REA enterprise ontology as it relates to databases which can be used to store and retrieve information for decision-making within an organization. Students learn that in the competitive organizations of today, and tomorrow, accountants cannot simply prepare and report information; they must take a more active role in understanding and creating systems and processes that impact the organization's bottom line.
A study of the planning, evidence gathering, internal control review, sampling, and application of procedures used to audit assets, liabilities, equity and related income statement accounts of a profit-oriented enterprise. Includes an evaluation of the audit profession including professional standards, ethics and liability of CPAs. Also includes a student-prepared audit case for hands-on application of audit procedures. The reporting requirements for compilation and review services and a thorough study of the types of audit opinions will also be studied. In addition, an audit research paper is required.
This course serves as the Capstone for the Forensic Accounting and Business Forensics majors. The purpose of this course is to evaluate and integrate all prior learning in Forensic Accounting, Business Forensics, related coursework, and workplace experiences that will enable a professional fraud examiner to plan and report the results of a fraud examination, to assess the internal control environment of an organization with regard to controls that will detect and prevent fraudulent activities, and to perform in accordance with accepted ethical principles and practices.
At least 4 credits from the following courses:
This course is an in-depth study of cost accounting focusing on its role in internal reporting and the resulting decision-making processes. Students will evaluate the foundation, ethics and basic costing systems employed in the management accounting profession; analyze budgeting, cost behavior, pricing and profitability concepts and principles; determine how cost allocations, product quality, and investment decisions are applied by management accountants; determine how current trends in various industries impact cost accounting; and demonstrate knowledge that is in accordance with the educational requirements for the Certified Management Accountant (CMA) exam.
This course is designed to provide a framework for understanding the special accounting and reporting requirements of nonprofit organizations. The emphasis is on reporting concepts and budgeting principles for governmental and nonprofit economic entities.
An introduction to the federal income tax structure with emphasis on the individual taxpayer, including employee, sole proprietor and investor. This course also provides exposure to basic concepts that apply equally, or with slight modification, to taxpayers other than individuals. Major topics include filing status, exemptions, excludable and includable income, business and non-business deductions, disallowances, technical tax research, and computer problem applications.
This course explores ethics and professional responsibility in the accounting profession. Students will discuss the evolutionary role of ethics as it pertains to the accounting profession. The course will also have students investigate and analyze case studies regarding ethical situations and issues confronted by the accounting profession. The course will also provide an introduction to professional responsibilities required of those in the CPA profession as prescribed by the state boards of accountancy. Note, this course has proctored exam(s).
This course provides qualified students with an opportunity to receive academic credit for supervised professional training and experience in an actual work environment. This Internship is an ongoing seminar between the student, the faculty member and the employment supervisor. It involves an Internship Application and Learning Agreement, periodic meetings with the faculty representative, professional experience at a level equivalent to other senior-level courses and submission of material as established in the Internship Application and Learning Agreement. Participation cannot be guaranteed for all applicants.
Analysis of the income tax consequences of the formation, operation and liquidation of C-corporations, S-corporations, partnerships, estates and trusts including the treatment of distributions by these entities and tax planning considerations. Also examined is the tax effect of property transfers by gift or death. Technical tax research and tax memo documentation also required.
Independent studies courses allow students in good academic standing to pursue learning in areas not covered by the regular curriculum or to extend study in areas presently taught. Study is under faculty supervision and graded on either a Pass/No Credit or a letter grade basis. (See the "Independent Studies" section of the Academic Bulletin for more details.)
Foundations of Entrepreneurship is an introductory course that examines the theory, practice, and tools of entrepreneurship. Various entrepreneurship structures and how such structures result in different unique pathways to success are explored. Students will focus on the importance of developing an entrepreneurial mindset as they assess their individual values and determine their affinity for entrepreneurial thinking, while also reviewing the risks and rewards of entrepreneurial businesses in the context of their chosen entrepreneurial philosophy. Finally, students will identify and evaluate opportunities for new ventures, and consider a strategic approach for successful business plan development.
This introductory course focuses on applying information technology to business strategies using databases. The student will gain a working knowledge of current database technology, including relational database concepts, database design, data extraction, and data warehousing while working with database applications. Note, this course has proctored exam(s).
This course introduces the fundamentals of Business and Data Analytics. Students will learn the fundamentals of business problem framing, data wrangling, descriptive and inferential statistics, data visualization, and data storytelling in analytics. Not open to students with credit for INFA 300.
This course provides students with a real world work experience opportunity that allows students to interact with taxpayers in completing and filing their income tax returns through the VITA (voluntary income tax assistance) program administered by the Internal Revenue Service (IRS). This supervised work experience in tax return preparation mirrors the tax practice in small accounting firms. In addition, it provides an opportunity for students to demonstrate a commitment to providing community service. Students undertake an intensive course delivered in a series of modules preparing participants to complete tax forms for individuals. Students must successfully pass the IRS VITA volunteer tax preparer exam. Students then are responsible for maintaining the professional requirements of the established tax practice. Tax returns are computerized and electronically filed. Professional skills are emphasized.
Data analytics is changing the face of business and will play an increasing role in decision-making and financial statement audits. In this course, students will learn the process used in data analytics. Students will also gain hands-on practice in using data analytics to provide information for decision-making. The course provides an overview of different tools used in Data Analytics.
20 credits from the following types of courses:
Any undergraduate courses offered by the University except developmental education courses. ACCT 202 can not be taken for credit.
All students are required to pass College Writing (ENG 120), and either Basic Learning Strategies (PF 121) or Learning Strategies (PF 321) prior to enrolling in any course at the 200 level or above. Students who enroll at Franklin with 30 or fewer hours of transfer credit are required to pass PF 121 Basic Learning Strategies in place of PF 321 Learning Strategies. Interpersonal Communication (COMM 150) or Speech Communication (SPCH 100) must be taken prior to enrolling in any course at the 300 level or above. Students must also meet the University algebra competency requirement.
|2023 - 2024 Tuition||Cost Per Credit|
|B.S. in Nursing||$298|
|Current service members||$250|
See How Franklin Compares
67% LESS IN TUITION
For students taking 31 credits per year, Franklin University’s undergraduate tuition for the 2023-2024 academic year is $12,338. According to Collegeboard.org, that's about 67% less than the national average private, nonprofit four-year college tuition of $38,070.
A learning outcome map functions as a roadmap to help guide students' progress through their program of study. Click HERE to view the B.S. Forensic Accounting matrix.
1. To be awarded an undergraduate degree, students must:
- Successfully complete all courses required in the major program, including:
- General Education
- Business or Professional Core
- Major Area and Elective Courses
- Technical transfer credit (for specific degree completion programs only)
2. Meet these grade point average (GPA) requirements:
- All students must attain a minimum Franklin University cumulative GPA of 2.00
- All students must attain a minimum GPA of 2.25 in the major area, and each major area course must be completed with a grade of “C” or better to count toward degree requirements
3. Complete the residency requirement
- Students seeking a bachelor’s degree must complete a minimum of 30 credit hours at Franklin University to be eligible for a degree. Students seeking an associate’s degree must earn 20 credit hours overall in residence at Franklin University to be eligible for a degree.
4. Complete the payment of all requisite tuition and fees
5. Not be under disciplinary dismissal due to academic dishonesty or a violation of the Student Code of Conduct
Program Chairs and Academic Advisors are available for consultation to provide information and guidance regarding the selection of courses, the accuracy of schedules, and the transfer process. However, students are responsible for understanding and meeting the degree requirements of their major program or degree and for planning schedules accordingly.
Overall Residency Requirements
Students seeking a bachelor’s degree must complete a minimum of 30 credit hours at Franklin University to be eligible for a degree. Students seeking an associate’s degree must earn 20 credit hours overall in residence at Franklin University to be eligible for a degree.
Course Level Requirements
A student must have 40 credit hours overall that are equivalent to 300/400 level Franklin University courses for a bachelor’s degree. A student must have a minimum of 12 credit hours of courses that are equivalent to 200 level or above for an associate’s degree.
Business Core Requirements
Majors that have Business Core requirements are Accounting, Applied Management, Business Administration, Business Economics, Business Forensics, Energy Management, Entrepreneurship, Financial Management, Financial Planning, Forensic Accounting, Human Resources Management, Information Systems Auditing, Logistics Management, Management & Leadership, Marketing, Operations & Supply Chain Management, and Risk Management & Insurance. The Business Core is the foundation of the related academic disciplines appropriate for a baccalaureate degree in business. The purpose of the Business Core is to provide students with a conceptual understanding of organizations, how the functional areas interrelate to achieve organizational goals, and how to apply professional decision-making competencies and technical skills in today’s environment. After completing the Business Core, graduates will be able to:
- analyze an organization’s accounting information in order to develop sound business decisions
- identify and apply valuation models relevant to an organization’s financial decisions
- identify the impact of forces influencing the major functional areas of business (e.g., ethical, legal, technological, economic, global and social)
- apply marketing activities to the delivery of goods and services in business-to-business and business-to-consumer markets
- apply interpersonal and resource management skills to enhance business success
Business Principles (BSAD 110) is a Business Core prerequisite. Transfer students with the equivalent of four business courses are not required to take Business Principles.
Major Area Requirements
A student must have 20 credit hours in the major area that are equivalent to 300/400 major level Franklin courses for a bachelor’s degree. A student must have 12 hours of major area courses that are equivalent to 200 level or above for an associate’s degree. A minimum 2.25 GPA is required in the major area for students enrolled in either the associate’s or bachelor’s degree programs, and each major course must be completed with a grade of “C” or better to count toward degree requirements.
Every major has a capstone experience for which credit cannot be transferred into the University. This is a Franklin course designed to integrate and assess the learning outcomes specific to each major as a whole. This course should be taken as the last major course. If, given the academic scheduling process and the student’s projected graduation date, this is not possible, then the student should have Senior Standing (90 or more credit hours), plus the skill-based General Education courses (COMM, SPCH, WRIT, MATH, COMP), all business or professional core courses, and the capstone prerequisite courses.
Subsequent Degree Requirements
Students pursuing subsequent bachelor’s degrees must earn in residency at Franklin University a minimum of 30 credit hours at the 200 level or above, of which a minimum of 16 credit hours must be major area courses equivalent to 300/400 level courses.
Additional Degree Requirements
Students seeking an additional bachelor’s (or associate’s) degree must successfully complete a minimum of 30 credit hours (including the major requirements) beyond the first bachelor’s (or associate’s) degree. (See the “Subsequent Degree” section of the Academic Bulletin.)
Transfer credit and credit awarded on standardized exams, proficiency exams or portfolio credit awarded by another institution will not count toward the residency requirement at Franklin University. Credit awarded based on proficiency examination or portfolio evaluation conducted by Franklin University may apply as appropriate major area credit, but will not reduce the hours required toward the residency requirement.
Requirements for licensure vary from one profession to another and from state to state. If you are considering an online academic program that leads to a professional license in your state, it is highly recommended that you contact the appropriate licensing agency in your home state BEFORE beginning the academic program located outside your state. Academic programs and individual graduates must meet standards set by that state in order to be eligible for a license. Eligibility for licensure and/or certification may involve more than successful degree completion. If you are interested in professional licensure, please check with the appropriate licensing body in the state where you intend to practice.
For more information regarding whether this program leads to professional licensure, please visit Franklin University’s Professional Licensure Disclosure webpage.
|Laura Aeh||Nationwide||Auditor/Consultant Corporate Compliance|
|Kerri Bashore, CFE, CAMS||Nationwide|
|Danny Lee Case, CFE, CPA||American Electric Power||Audit Project Manager|
|Michael Kaizar, CPA, CPE||Ohio Bureau of Criminal Investigations|
|Samuel Kirk, JD, CFE||State of Ohio Office of Attorney General|
|Melissa B. Smart, CFE||JPMorgan Chase & Co||Vice President/Investigations Manager|
|Molly E. Riddle, CFE||Nationwide||Director - Integration|
Accounting Consultants analyze financial information and develop recommendations to enhance, improve or facilitate financial performance, processing, or workflow.
Corporate Accounting Officer
Corporate Accounting Officers oversee fiscal activities and financial transactions, including tracking expenditures, allocating resources, and monitoring compliance with regulations and laws.
Forensic Accountants conduct white-collar crime investigations, perform due diligence reviews, and identify potential fraudulent financial activities.
Independent Forensic Auditor
Independent Forensic Auditors conduct financial, operational and compliance audits and investigations, monitor controls to ensure financial integrity, and assist with risk remediation.
Internal Auditors evaluate operating guidelines, controls, and procedures to ensure compliance with policies, standards, and regulatory requirements.
Litigation Expert Witness
Litigation Expert Witnesses provide expert testimony in order to help prove or disprove a legal case.
Gain in-demand skills sought by employers with curriculum that teaches you:
- Maintain accounting standards, ensuring compliance with Generally Accepted Accounting Principles (GAAP)
- Prepare consolidated financial statements, including balance sheets, income statements, and statements of cash flow
- Produce required financial statements to meet regulatory requirements, such as Form 10-Q, 10-K, and annual reports
- Gather supporting documentation, and write footnotes and disclosures for financial reports
- Prepare account reconciliations, analyzing accounts for unusual fluctuations
- Consolidate and submit financial transaction reports, summarizing current activities and projected financial positions
- Develop best-in-class procedures for report preparation, ensuring proper internal controls and adherence to policies
- Analyze financial statements, performing analyses of accounts, variances, trends, and ratios
- Prepare and submit regulatory reports and special requests related to financial information
- Identify key differences between Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS)
- Perform internal Sarbanes-Oxley reviews, conducting due diligence to address control gaps and ensure compliance
- Manage internal audit processes and Sarbanes-Oxley 404 efforts in conjunction with external auditors
- Assess potential risk and state-of-fraud exposure, including the effectiveness of business and financial safeguards
- Identify systems and procedures loopholes, working with process owners to mitigate control deficiencies
- Evaluate whether there are appropriate segregation of duties, levels of authorization, and data security to maintain appropriate internal controls
- Ensure internal audits are performed in accordance with International Standards for the Professional Practice of Internal Auditing
- Conduct controls compliance and fraud risk analyses, including extracting data, validating data integrity, performing data analysis, investigating exceptions, and presenting findings
- Research accounting and auditing issues, developing internal programs to address complex accounting and audit risks
- Identify and clearly define forensic issues and root causes, recommending improved internal controls and business processes to ensure the development and implementation of corrective action plans
- Perform key control testing, including identifying deficiencies, developing remediation plans, and conducting remediation testing
- Provide input into developing annual internal audit plans, emphasizing adequate audit coverage of key business risks, compliance systems, core processes, and strategic initiatives
- Review and evaluate financial transactions and reports, ensuring data integrity and policy and procedural compliance
- Identify and assess operational risks and provide remediation actions to address gaps and deficiencies
- Mitigate risk through design, review, and support of detailed control procedures and exception reports
- Oversee internal controls of financial reporting processes, and manage external audit processes
- Improve and strengthen internal control effectiveness to mitigate risk, prevent fraud, and comply with applicable laws and regulations
- Review, recommend, and develop strategies, processes, limits, rules, and controls to ensure effective risk management
- Implement and manage security policies and procedures for Sarbanes-Oxley compliance
- Ensure validity of partner audits, respond to audit findings, and take corrective action as necessary
- Understand the importance of professional standards and potential liabilities of CPAs to ensure operating in an ethical manner to present a true and fair view of company or individual finances
- Recognize potentially unethical behavior, perform research and consultations as appropriate, and determine appropriate action
- Oversee corporate codes of ethics with respect to financial practices, including monitoring employees’ outside business activities and potential conflicts of interest
- Distill complex compliance requirements and technical documents into understandable and actionable guidance
- Ensure compliance with prescribed audit methodologies, policies and procedures, as well as legal and regulatory anti-fraud obligations
- Observe interview and interrogation techniques, and develop proficiency in interpreting verbal and nonverbal cues
- Compare enterprise events against intelligence, determining adversary motive, capability, and intent
- Plan investigations of suspected or alleged violations of criminal law and corporate policies, including theft, fraud, embezzlement, conflicts of interest, collusion, kickbacks, and records falsification
- Designate effective data mining techniques in order to identify aberrant transactions for further investigation and analysis
- Arrange investigations for reported allegations of fraud or financial abuse received via an ethics hotline, web portal, or identification by management
- Ensure implementation of appropriate corrective action, including disciplinary and internal control remediation
- Identify effective, evidence-preserving data recovery methods and electronic discovery techniques
- Create electronic discovery plans, fraud investigations, and personnel investigations involving information systems and legal inquiries
- Conduct proactive digital risk assessments, including determining potential vulnerabilities
- Find and analyze vulnerabilities in order to manage and mitigate risk, allowing continuation of business, recovery of lost funds, and halting of further economic losses
- Review computer-based information systems for appropriate levels of control, documentation, audit trails, and security
- Conduct research and analyses associated with suspected occupational fraud activities
- Help prepare fraud case evidence and exhibits suitable for judicial proceedings
- Assist in litigation support tasks, including forensic reviews and litigation analysis related to suspected occupational fraud activities
- Collaborate in the collection, preservation, and analyses of relevant data to support or refute facts and allegations in a fraud investigation
The certificates and training listed below are relevant to this degree program. Search our database to view pre-evaluated credentials and see how a license, certification or professional training saves you time and money toward your degree.
Congratulations on wanting to finish your degree. At Franklin, we make it easy and convenient for busy, working adults to complete their bachelor's degree program alongside other commitments. Typically, a bachelor’s degree takes about 4 years of full-time study from start to finish. However, Franklin’s generous transfer policy can help you finish faster. Visit MyTransfer Credit to see how your previously earned credits can save you time toward your bachelor’s.
Franklin makes getting started easy and convenient. We offer three trimesters every year, with start dates within each. Talk to your admissions advisor to find the start date that works best for you.
Franklin University offers a quality education at a competitive cost so you can afford to invest in your future. Our per credit hour tuition rates (vs. per year or per term rates) enable you to get a realistic estimate of exactly how much your degree will cost - especially once you've factored in transfer credit. Our 2023-2024 tuition rate is $398 per credit hour and with our tuition guarantee, you can lock-in your tuition rate from your first term through graduation. Ask our helpful staff about available financing options and financial aid programs. Visit MyTransfer Credit to see how transfer credits could help you save time and money.
This is a four-year undergraduate degree program. Franklin's B.S. Forensic Accounting degree program provides foundational learning in fraud investigation with a special emphasis on the accounting function. In this program, you'll be introduced to the characteristics of fraud, the rules of forensic evidence for identifying and investigating fraud, and the business controls and systems that support fraud prevention and detection.
With a B.S. Forensic Accounting from Franklin, you'll gain foundational skills in fraud examination, detection, control and prevention, preparing you for a career as a "financial detective" such as forensic accountant, internal auditor and corporate accounting officer.
There are plenty of good reasons to earn this degree -- about 6.3 billion of them. That's the estimated dollar figure from the 2016 Report to the Nations on Occupational Fraud and Abuse for total loss by fraud. So whether you're interested in accounting or business administration, organizations need professionals with bachelor's degrees who understand how to prevent and mitigate fraudulent activities.
Franklin University's bachelor of science in Forensic Accounting degree program is designed and taught by highly credentialed and experienced professionals from the fields of accounting, auditing, business, criminal justice, forensic examination, internal auditing and law. Our Ph.D., JD, MBA, MSA, MA and MS-level instructors hold a variety of professional certifications, including certified public accountant (CPA), certified internal auditor (CIA) and certified fraud examiner (CFE). That means you learn how to apply the academic concepts and theories you learn in the classroom to solve real-world business problems.