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.

Students who are interested in examining and determining whether an accounting or financial activity is legal in support of corporate compliance officers, lawyers, and law enforcement personnel are encouraged to apply. 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.

According to the U.S. Bureau of Labor Statistics, employment of accountants and auditors is expected to grow by 18 percent between 2006 and 2016, which is faster than the average for all occupations. High profile financial swindles and court cases, as well as legislation such as the Sarbanes-Oxley Act of 2002 have increased the demand for accountants who can help organizations mitigate risk through fraud prevention as well as investigate incidents of fraud.