Master of Science in Economic Crime Forensics with a Specialization in IT and Cybersecurity Policy Online

The course provides an overview of the legal systems and expertise required for fraud risk professionals. The course enables participants to deepen their knowledge of the U.S. legal system by acquiring a broader understanding of processes and procedures that focus on fraud investigation, prosecution, and civil remedies. The course covers knowledge of law enforcement agencies, federal rules and regulations and evidence management, and expert testimony.

Financial statement fraud involves intentional misstatements or omissions of financial statement amounts or disclosures to deceive users of the statements. This topic, commonly known as “cooking the books,” will introduce students to management's motives and pressures to achieve desired financial results as opposed to true economic financial results. This course will enable students to both understand and detect the creative accounting methods management employs to “cook the books,” along with related fraud prevention strategies.

Occupational fraud and abuse is described as the use of one’s occupation for personal enrichment through the deliberate misuse or misapplication of one’s employing organization’s resources or assets. Through the use of real-life case examples, this course will focus on the types of persons most likely to perpetrate occupational fraud, the conditions under which fraud might be committed, and the specific schemes used to defraud organizations of amounts ranging from hundreds to millions of dollars.

Computers have made organizations easier to run. All accounting information, inventory records, customer data, and intellectual property that an organization possesses is contained somewhere in an electronic file. As such, these electronic files are vulnerable to attacks from both employees and outsiders from around the world. This course will provide the student with an understanding of how computer fraud and manipulation is accomplished and what security measures should be instituted to prevent it.

The opportunity to commit and conceal fraud exists only when there are assets susceptible to misappropriation and a lack of internal controls to prevent or detect fraud. This course will focus on the high-risk fraud environments wherein assets are more vulnerable to misappropriation and fraud because of either a lack of, or non-functioning of, internal controls. The study of various fraud investigative methods and the process for communicating an expert report will be an essential part of this course.

The capstone project is an opportunity to pursue an independent learning experience focused on a specific aspect of economic crime forensics based on the student interest. The capstone is intended to extend students beyond the coursework and cases to apply knowledge in ways that are relevant to their professional goals. Students will work on a research project or in an experiential learning environment. Each student will be required to present his/her capstone both as an oral presentation and a summary written document.

Learners will explore white collar misconduct that constitutes civil and/or criminal fraud in a corporate setting, including but not limited to: (1) falsification of business records; (2) false billing; (3) forgery of documents or signatures; (4) embezzlement; (5) creation of false companies; (6) false insurance claims; (7) bankruptcy fraud; (8) investment frauds (such as Ponzi schemes); (9) tax fraud; and (10) securities fraud. Students will develop processes and procedures for proper evidence management as well as learn how to prepare to serve as an expert witness and write legally sound expert reports. Prerequisites: ECF 610.

This course explores all aspects of computing and communications security, including policy, authentication, authorization, administration, and business resumption planning. It examines key security technologies, such as encryption, firewalls, public-key infrastructures, smart cards, and related technologies that support the development of an overall security architecture. Coursework includes plans for developing and implementing a technology security strategy focused on business needs.

This course considers privacy both on- and off-line; legal background of intellectual property and e-mail; ethics and codes of ethics; effects of computers on work and society; and responsibilities and risks of computing, including topics such as accuracy of information, e-waste, and multitasking. This course includes an examination of government policies and regulations related to data security and information assurance.

This experiential course emphasizes the importance of feedback and self-assessment for leadership development. It includes extensive assessment of each participant’s management style and skills based on self-evaluations (using structured questionnaires) and feedback from coworkers, faculty, and other participants. Leadership development experiences emphasize time and stress management, individual and group problem-solving, communication, power and influence, motivation, conflict management, empowerment, and team leadership. Each participant identifies skills he or she needs to develop and reports on efforts to develop those skills.

This course explores the area of Risk Management with particular emphasis on Business Continuity Management. Risk Management involves assessing threats which may lead to disastrous events, evaluating control alternatives and implementing solutions. Potential threats include terrorist, criminal, industrial, natural, technological, environmental, economic and political. Practical solutions to enable an organization to protect assets, mitigate risk, manage crisis and recover after a disaster will be discussed. The role of business and government will be explored, as well as professional practices, standards and strategies. The course is designed to expose the student to all aspects of a holistic Business, Continuity & Crisis Management program and to determine the most appropriate requirements.