EFA | Bachelor of Science: Financial Fraud and Fraud Investigation
The Bachelor of Science in Financial Forensics and Fraud Investigation offered by the Department of Economics, Finance and Accounting in partnership with the Department of Criminal Justice equips students with entry-level skills in financial forensics and fraud investigation, along with foundational knowledge of financial processes and the criminal justice system. Given the multidisciplinary nature of the field, the program includes Financial and Criminal Justice coursework and electives, along with a significant number of free electives. This structure allows students to tailor their education toward specific interests such as accounting, finance, economics, management, computer forensics, data analytics, or software development. It also supports preparation for criminal justice-related careers such as fraud investigator, forensic financial analyst, compliance officer, or white-collar crime analyst. Additionally, the program pairs well with certificates, minors, or second degrees to enhance specialized career pathways.
Program Learning Outcomes:
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Evaluate the design, implementation, and control of the accounting information systems to support decision-making, ensure data integrity, and enhance organizational efficiency.
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Analyze and interpret financial statements to assess a company’s profitability, liquidity, solvency, earnings quality and overall financial health.
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Apply crime causation theory to fact patterns, scenarios and evidential material as it relates to potentially fraudulent situations, analyze fraud acts and recommend procedures to reduce the risk of fraud.
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Describe techniques necessary to conduct effective interviews and interrogations, interpret behavioral and other environmental indicators of deception.
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Analyze and discuss the impact of the legal and regulatory environment on perpetrators, witnesses, organization and fraud professionals, given particular fact patterns and case examples.
Program Summary
| Code | Title | Hours |
|---|---|---|
| General Education | 34 | |
| Financial Core | 24 | |
| Directed Electives | 6 | |
| Criminal Justice Core | 23 | |
| Directed Electives | 6 | |
| Open Electives 1 | 27 | |
| Total Hours | 120 | |
- 1
Open electives are the credit hours required to reach a minimum of 120 total hours and 45 upper division hours. The number listed assumes all courses are completed at FHSU as listed. This number may vary if students transfer courses, or have individual substitutions allowed. Students should speak with their advisor if either situation applies to determine if the number will vary, and to ensure they enroll in a minimum of 45 upper division hours.
Students entering within 1 year of high school graduation will take UNIV 101 Freshman Seminar and may apply that hour in the open elective category.
Program Requirements
General Education
All undergraduate degrees require completion of the Kansas Systemwide General Education.
Courses identified with GE on this page may satisfy a general education requirement in addition to the identified degree requirement. Students who apply a degree requirement to satisfy a general education requirement will typically add an equal number of hours to the university elective category. This flexibility may allow you to complete a minor or certificate within the 120 hour degree. Transfer students are especially encouraged to select these courses in completing General Education requirements to maximize the likelihood of completing the degree with 120 credit hours.
| Code | Title | Hours |
|---|---|---|
| General Education | 34-35 | |
Effective in Fall 2025 the math pathway course identified below is required for this degree.
The General Education Math Pathways course identified for this major is MATH 250 Elements of Statistics . All students pursuing this degree program will be required to complete this course or the corequisite support course. Students who place into a higher level math course may be able to satisfy this requirement; consult with your Academic Advisor for additional information.
Placement measures for MATH 250 Elements of Statistics include:
- Math ACT: 19 or higher OR
- Math SAT: 510 or higher OR
- ALEKS PPL: 30 or higher OR
- Accuplacer QAS: 255 or higher OR
- HS GPA and Course Grade: 3.00 cumulative GPA (unweighted) and C- or higher in Second Semester Algebra 2 or Integrated Math 3 OR
- Institutional Measure
Students who do not meet any of the placement measures listed above will need to register for the corequisite support course: MATH 245 Elements of Statistics with Review. Credit for the corequisite support course will satisfy any requirement for the pathway course listed above.
| Code | Title | Hours |
|---|---|---|
| Financial | ||
| Program (Major) Core | ||
| ACCT 203 | Principles of Accounting I | 3 |
| ACCT 204 | Principles of Accounting II | 3 |
| ACCT 310 | Fraud Examination | 3 |
| ACCT 315 | Financial Statement Analysis | 3 |
| ACCT 360 | Accounting Information Systems | 3 |
| Proposed Course/Topic Course - Financial Statement Fraud | 3 | |
| GBUS 204 | Business Law I | 3 |
| ECON 201 | Principles of Microeconomics | 3 |
| or ECON 202 | Principles of Macroeconomics | |
| Directed Electives | 6 | |
| Select six credit hours from the following: | ||
| Any ACCT course - Not used in core | ||
| Any ECON Course - Not used in Core | ||
| Any FIN course | ||
| Strategic Business Communication | ||
| Commercial Law | ||
| Management Information Systems | ||
| Data Analytics I | ||
| Management Principles | ||
| Business, Society, and Ethics | ||
| Total Hours | 30 | |
| Code | Title | Hours |
|---|---|---|
| Criminal Justice | ||
| Program (Major) Core | ||
| CRJ 200 | Criminology | 3 |
| Proposed course/Topic Course - Interview and Interrogation | 2 | |
| CRJ 302 | Digital and Cyber Crime | 3 |
| CRJ 305 | Corporate Crime and Deviance | 3 |
| CRJ 315 | Security Administration | 3 |
| CRJ 331 | Criminal Law | 3 |
| CRJ 355 | Criminal Investigation | 3 |
| CRJ 395 | Crime Analysis | 3 |
| Directed Electives | 6 | |
| Select six credit hours from the following: | ||
| Criminal Procedure | ||
| Serial Predators | ||
| Crime and Society | ||
| Corporate Crime | ||
| Social Deviance | ||
| Total Hours | 29 | |
Degree Requirements
| Code | Title | Hours |
|---|---|---|
| All bachelor degrees require: | ||
| GPA of 2.0 on FHSU courses & 2.0 on all coursework (Higher program requirements prevail over the 2.0 when set) | ||
| A minimum of 30 hours earned from FHSU with a grade of D, C, B, or A | ||
| Successful completion of an upper division Writing and Information Literacy course (Most majors contain a course designated) | ||
| A minimum of 45 hours of recognized upper division credit | ||
| A minimum of 120 hours of recognized college credit | ||
| First Year | ||
|---|---|---|
| Fall | Hours | |
| ENG 101 | English Composition I (SGE010 - English Discipline Area) | 3 |
| MATH 250 | Elements of Statistics (SGE030 - Math and Statistics Discipline Area) | 3 |
| CRJ 200 | Criminology | 3 |
| SGE060 - Arts and Humanities Discipline Area | 3 | |
| SGE070 - Institutionally Designated Area: Personal and Professional Development | 3 | |
| Hours | 15 | |
| Spring | ||
| ENG 102 | English Composition II (SGE010 - English Discipline Area) | 3 |
| COMM 100 | Fundamentals of Oral Communication (SGE020 - Communication Discipline Area) | 3 |
| ECON 201 or ECON 202 |
Principles of Microeconomics (SGE050 - Social and Behavioral Sciences Discipline Area) or Principles of Macroeconomics |
3 |
| CRJ 225 | Awaiting Official Approval | 2 |
| SGE040 - Natural and Physical Science Discipline Area | 4 | |
| Hours | 15 | |
| Second Year | ||
| Fall | ||
| CRJ 302 | Digital and Cyber Crime | 3 |
| ACCT 203 | Principles of Accounting I | 3 |
| SGE060 - Arts and Humanities Discipline Area | 3 | |
| SGE050 - Social and Behavioral Sciences Discipline Area | 3 | |
| SGE070 - Institutionally Designated Area: Critical Thinking | 3 | |
| Hours | 15 | |
| Spring | ||
| CRJ 305 | Corporate Crime and Deviance | 3 |
| ACCT 204 | Principles of Accounting II | 3 |
| GBUS 204 | Business Law I | 3 |
| Open Electives | 3 | |
| Open Electives | 3 | |
| Hours | 15 | |
| Third Year | ||
| Fall | ||
| CRJ 355 | Criminal Investigation | 3 |
| CRJ 331 | Criminal Law | 3 |
| ACCT 310 | Fraud Examination | 3 |
| Directed Electives | 3 | |
| Directed Electives | 3 | |
| Hours | 15 | |
| Spring | ||
| CRJ 315 | Security Administration | 3 |
| ACCT 315 | Financial Statement Analysis | 3 |
| Directed Electives | 3 | |
| Directed Electives | 3 | |
| Open Electives | 3 | |
| Hours | 15 | |
| Fourth Year | ||
| Fall | ||
| CRJ 395 | Crime Analysis | 3 |
| ACCT 360 | Accounting Information Systems | 3 |
| Open Electives | 3 | |
| Open Electives | 3 | |
| Open Electives | 3 | |
| Hours | 15 | |
| Spring | ||
| ACCT 410 | Course Proposed | 3 |
| Directed Electives | 3 | |
| Open Electives | 3 | |
| Open Electives | 3 | |
| Open Electives | 3 | |
| Hours | 15 | |
| Total Hours | 120 | |
Academic Degree Maps are term-by-term sample course plans that specify milestones, courses, and special requirements that are necessary for facilitating on-time completion. Degree Maps are examples and are not prescriptive. Individualized choices such as concentration options, transfer credits, optional minors, advisory programs (certificates), etc. can alter the recommended coursework. Course offerings are subject to change. Students should consult with their academic advisors for additional guidance on course planning.
To determine courses to take in the directed choices (often listed as Program Elective Course) and directed elective course blocks see the overview tab for courses. Open electives indicate the student is free to choose courses from any subject, but students should discuss with their advisor how many of these hours must be upper division. To locate approved courses in General Education areas (Undergraduate Programs) see the general education section of the catalog.
The undergraduate course maps typically advise the most efficient route for students to complete the general education requirements. Courses that are required in the major may be listed as fulfilling relevant general education requirements. This will result in more open elective course hours in some maps than is listed on the degree overview page.