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.
Degree Learning Objectives:
Apply concepts of audit risk, materiality, and evidence to selected audit and assurance services, processes and business
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.
||Minimum GPA of 2.5 from a college or university recognized by the U.S. department of Education.
|Credit Transfer Restrictions
||Master and undergraduate credit transfers require a course grade of C or higher. Doctorate and Specialist credit transfers require a course grade of B or higher.
Courses transferred to JIU will not be used in calculating a student's JIU GPA, but will be used in calculating a financial aid student's 150% or 200% (depending on degree program) maximum timeframe (See Satisfactory Academic Progress).
JIU accepts the transfer of college credits. The following kinds of credits may qualify for transfer:
* Credits earned at institutions accredited by an accrediting agency recognized by the U.S. Department of Education.
* Military and corporate training approved by the American Council on Education (ACE).
* Credits earned through specific national exams such as CLEP, DSST, and ACE/PEP.
* International credentials evaluated by any NACES approved provider.
* Credits from institutions that have specific articulation agreements with JIU.
* The Bachelor of Business Administration (BBA) program also accepts Advanced Placement (AP) courses or exams, and SATII language exams. See the BBA handbook for details.
Candidates in the Education Specialist, Doctorate of Education, or Doctorate of Business Administration degree programs have additional requirements:
* Credits earned in an Education Specialist or Doctorate degree program at institutions accredited by a regional accrediting agency recognized by the U.S. Department of Education.
All transfer credits are granted only if they are applicable to the student's selected degree program. Transfer credits are not available for JIU certificate programs or for student teaching, internship, comprehensive examination, dissertation, or capstone courses. A student who transfers credit to the Specialist or Doctoral program is required to audit the respective course. Students should work with their Student Support Counselor in determining how transfer credit may apply to their academic degree plan. The final decision to accept credits belongs to the Registrar. Students who have earned credit at other institutions are responsible for ensuring that the courses they register for at JIU do not duplicate any previously earned credit.