Bologna and Lindquist (in Fraud Auditing and Forensic Accounting, 1995) defined forensic accounting as “the application of financial skills, and an investigative mentality to unresolved issues, conducted within the context of rules of evidence. As a discipline, it encompasses financial expertise, fraud knowledge and a sound knowledge and understanding of business reality and the working of the legal system.”
Why is there a need for Forensic Accountants?
In the current reporting environment, forensic accountants are in great demand for their accounting, auditing, legal, and investigative skills.
Forensic accounting skills have become crucial in untangling the complicated accounting maneuvers that have muddled financial statements.
By helping companies prevent and detect fraud, the forensic accountant’s role can easily evolve into a key component in the corporate governance system.
What are the goals of the program?
To provide students with the background and tools to both detect and prevent possible future fraudulent behavior by those developing and using financial data.
To provide students with ethical decision-making skills to meet the challenges of the professional and business environment.
To provide students with the additional thirty credit hours for eligibility for CPA licensure in a highly attractive area of accounting.
Who is eligible?
Students who hold a bachelors degree in Accounting
* Students entering the program with a bachelor’s degree in accounting who have taken Accounting Information Systems, Auditing, Information Systems Auditing, and Advanced Tax must choose 4 electives.
Depending on the student’s educational background, other graduate level electives may be substituted with prior approval of the Department.
Course
Required/ Elective
Credit Hours
MSF 751 Seminar in Accounting Research and Theory
Elective
3 credits
MSF 706 Anti-Fraud Management
Elective
3 credits
MBA 625 Advanced Corporate Finance
Elective
3 credits
MSF 626 Information Systems Security
Elective
3 credits
MBA 626 International Economics and Finance
Elective
3 credits
MBA 799/ MSF 799 Independent Study
Elective
3 credits
For more information, contact the Office of Graduate Admissions at (716) 888-2545 or at (800) 950-2505 or at GradAdmissions@canisius.edu.