Program Details

Program Outline

Stricter regulations, more audits and a recovering economy are a few reasons for additional opportunities in the forensic accounting field. This specialty practice of accounting can involve cases such as tax and securities fraud, money laundering, personal injury or insurance claims. Uncover the fundamentals on how to prevent, detect and investigate fraud with industry-relevant core classes plus electives in accounting, criminal justice and information technology. Our in-depth program can help prepare you for opportunities in the forensic accounting industry.

The AIU Bachelor of Business Administration (BBA) degree program combines required General Education courses based in the liberal arts with a solid business core. It also offers specialized courses devoted to your field of interest. By learning key topics in Forensic Accounting to complete the upper division’s core specialization requirements, you can be better prepared when the time comes to pursue opportunities in the forensic accounting industry. And since many of our classes are taught by industry specialists, you can gain the knowledge and skills necessary in today’s highly competitive business world.

We can help you learn how to:

  • Apply teambuilding and leadership skills as well as employ methods to improve decision-making
  • Utilize quantitative tools to analyze contemporary business functions and practices
  • Execute the concepts and principles of finance, economics and accounting to make effective decisions in the global business environment
  • Apply current operations and marketing management practices and principles used in the business world
  • Examine the implications of technology and Internet on today’s businesses
  • Recognize and manage potential ethical and legal conflicts in today’s business environment

General Education

BUSN 125 Applied Business Mathematics


COMP 101 Introduction to Computers


COMP 102 Introduction to Computers Lab


ECON 220 Microeconomics


ECON 224 Macroeconomics


ENGL 106 English Composition I


ENGL 107 English Composition II


HUMA 205 Art Appreciation


HUMA 215 Topics in Cultural Studies


PRES 111 Presentation Essentials


SCIE 206 Biology


SCIE 207 Biology Lab


SCIE 210 Environmental Science


SCIE 211 Environmental Science Lab


General Education Electives (1)


Total Credit Hours: 58.5


General Electives

A combination of 8 electives dependent on Program

Total Credit Hours: 36

Students enrolled in the Fashion Marketing Specialization Option are required to take: FASH 212, Historical and Contextual Studies, in place of HUMA 205 Art Appreciation; and FASH 209, Fashion Cycle, in place of one General Elective.

Lower Division Core

ACCT 205 Principles of Accounting I


BUSN 105 Introduction to Business


BUSN 150 Legal and Ethical Environment of Business


MKTG 205 Principles of Marketing


Total Credit Hours: 18

Upper Division Core

ACCT 310 Managerial Accounting


BUSN 311 Quantitative Methods and Analysis


FINA 310 Financial Management


MGMT 310 Management and Leadership of Organizations


MGMT 315 Survey of Human Resource Management


MGMT 305 Management Information Systems


Total Credit Hours: 27


Forensic Accounting

ACCT 311Principles of Financial Accounting


ACCT 330Fraud Examination


ACCT 435Auditing


ACCT 440Accounting Information Systems


ACCT 450Business and Professional Ethics for Accountants


CRJS 355Evidence


CRJS 455Criminal Investigation


CRJS 475Cybercrimes


MGMT 499Program Capstone


Classes Overview

With our career-focused curriculum, you can learn the key aspects of forensic accounting and gain exposure to areas such as economics, auditing, fraud examination, criminal investigation and cybercrimes. This real-world specialization allows for in-depth study, with more than half of the courses dedicated to Forensic Accounting. You can also develop a broad knowledge base common to forensic accounting professionals in today’s business environments. At AIU, more of the courses you take are devoted to your area of interest, on average, than at other similar schools. For a Bachelor of Business Administration degree with a specialization in Forensic Accounting, your classes can include:


This course presents concepts of auditing, outlining the standards and practices of today's auditors, and preparing students to perform the Integrated Audit with a necessary understanding of enterprise risk management and professional judgment as the future of the auditing profession.

Accounting Information Systems

This course focuses on the study of concepts and terminology of accounting information systems and their use in decision making in accounting and auditing. The course also covers Information Technology (IT) fundamentals, responsibilities and business implications.

Criminal Investigation

This course explores the elements of investigation including crime scenes, witnesses and evidence, and includes such topics as investigative techniques, evidence documentation, interrogation and arrest. The course addresses the particulars of investigating major crimes.


This hands-on introductory course provides students with the knowledge and skills necessary to begin a computer-based investigation. The course begins with an overview of computer forensics and then proceeds to introduce forensics tools, concepts, and documentation of evidence/procedures. The course uses common and accepted incident Response Policies and Procedures for previewing and securing digital evidence. Topics include: the basics of computer evidence and basic forensic methodology.

Fraud Examination

This course covers key aspects of fraud examination including fraud detection, deterrence and prevention, internal controls, audit and investigation techniques, law and evidence, and fraud schemes involving businesses and consumers, financial institutions, healthcare, insurance, intellectual property, and securities. Linkages to pertinent aspects of interdisciplinary coursework in information technology and criminal justice will be examined.


This course examines the various types of evidence admissible by law, including real, demonstrative and documentary evidence. This course addresses the roles lay witnesses and expert evidence play in the legal setting as well as during a criminal trial.

Principles of Financial Accounting

This course focuses on the underlying concepts, ethical, regulatory and business environment of financial reporting with an emphasis on measurement, valuation and presentation of typical asset-related items.

Business and Professional Ethics for Accountants

This course is an examination of moral and ethical issues within the accounting professional. Topics include ethical behavior and decision-making in the context of professional codes of conduct.

Quantitative Methods and Analysis

In this course, students will learn the fundamentals of probability, statistics, and their applications in business decision making.

Management and Leadership of Organizations

This course examines the elements of management and leadership as they apply to modern organizations. Special emphasis is placed on organizational change, role of managers, and cultural differences found in today's management environment.

Legal and Ethical Environment of Business

This course provides undergraduate students with a comprehensive introduction to the business sector's relationship to the principal forces operating in the ethical and legal environments. Particular attention is given to the constraints and opportunities presented by the regulatory environments in North America and the European Union. The course also provides an in-depth, comparative framework for understanding the ethical and intercultural challenges facing contemporary multinational and international organizations. With respect to the legal framework within which most business organizations operate, course topics include corporate problems of raising and maintaining capital by shares; relationships of directors to shareholders; respective rights and obligations; relationships of companies to third parties; control and the principle of majority rule.

Program Capstone

The emphasis in this course is on applying and synthesizing concepts and techniques from all previous business/concentrations courses. The class sessions are designed to familiarize students with the many dimensions of business, with special emphasis on the area of specialization.


View the Course Catalog.

Course content subject to change.


Ways to Save

From grants to military service to transfer credit, see the variety of ways you can save time and money on your degree at AIU.

  • Scholarships & Grants - AIU offers a number of institutional scholarships and grants that can help eligible students offset the program cost and help reduce out of pocket costs
  • Military Discounts– AIU Online offers a 45% tuition discount to active military undergraduate students and a 20% tuition discount to active military graduate students, including members of the Reserves and National Guard
  • Transfer Credit – AIU’s transfer-friendly policy lets you transfer in up to 75% of the qualifying credits you need toward your degree
  • Prior Learning Credit – You can receive credits for past college courses, military service, or work experience

For more information, download AIU guides below:

  • Financial Aid Guide: Our guide to financial aid can answer your initial questions and help you prepare to apply for financial aid
  • Scholarships and Grants Guide: Learn about the scholarships and grants offered by AIU along with details about eligibility
  • Transfer Credits Guide: This guide explores how to transfer your credits from other schools—and earn college credit for your past work and military experience

Career Paths

Forensic accounting is a specialized area within the broader field of accounting—which also includes CPAs, CMAs, tax accountants, auditors, or forensic accountants. It requires unique skills and offers particular opportunities.

How does forensic-accounting work differ from other types of accounting?

Forensic accounting begins after a loss or criminal act has already happened. This is different than auditing, which often occurs proactively to ensure that no mistakes or acts of negligence go undetected, and is therefore tasked with catching errors and preventing losses before they occur. Forensic accounting requires familiarity with the legal system and financial laws. In forensic accounting, you will be required to write reports and supply documentation for court cases, and may be called on to testify regarding your investigation and findings.

Forensic accounting uses existing data to tell a story.

Forensic accounting essentially involves wading through all the complex data in financial records pertaining to an event or dispute, in order to construct a clear, easily understandable version of what happened. The end result helps those who aren't accountants or financial experts understand a situation in order to make a ruling about damages, fault, and sometimes criminal guilt or innocence.

Strong investigative skills are required.

Because forensic accounting often determines whether or not financial records have been altered or falsified, the work is not simply a matter of checking that all math and documented figures add up correctly.

Where is forensic accounting used?

Fields and industries likely to rely on forensic accounting include:

  • Financial-services companies, such as banking and insurance agencies
  • State and local government agencies, such as the IRS, FBI and CIA
  • Law enforcement
  • Public and private law offices

Related Degrees

Still not sure which specialization is right for you? Consider the specializations below:

Bachelor of Business Administration (BBA) Degree: Specialization in Accounting

Business depends on sound accounting practices that meet today’s strict regulatory standards. Our Bachelor of Business Administration with a specialization in Accounting can help you develop a broad business core and gain the knowledge needed to build stronger, more sustainable organizations.

Bachelor of Accounting (BAcc) Degree

In addition to analyzing and preparing financial documentation, accountants serve as important advisors during times of organizational growth and change. Learn the fundamentals of accounting while also developing the leadership, communication and critical thinking skills you need to succeed as an accounting professional.

Bachelor of Science in Criminal Justice (BSCJ) Degree: Specialization in Forensic Science

When you pursue a Criminal Justice degree with a specialization in Forensic Science at AIU, you can learn to help investigators solve crimes, study the causes and theories of crime, and conduct a crime scene investigation.

Bachelor of Science in Criminal Justice (BSCJ) Degree: Generalist

Learn the ins and outs of the criminal justice system, including law enforcement, crisis management, forensic science and homeland security. AIU’s Bachelor of Science in Criminal Justice degree with a generalist specialization combines academic study of criminal justice with a deep exploration of the skills you’ll need in the field.


AIU’s business administration degree programs with all their specializations are programmatically accredited by the Accreditation Council for Business Schools and Programs (ACBSP).Learn More

The ACBSP accreditation means that AIU’s business administration programs meet the rigorous standards of this leading accreditation association. It helps ensure that what we teach is industry-current and industry-relevant in today’s business environment and can make your education more meaningful in the marketplace.

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Classes Start November 21, 2016