An advanced approach to fraud examination and forensic accounting. Topics include legal environment for fraud examiners, fraud prevention, investigation techniques, cybersecurity, and financial statement frauds. Please know that you can also take the ACFE exam as a replacement for the course requirements – let your professor know if you are interested.
Course Credits: 3
Prerequisites: The prerequisites for this course are ACCT 2301 and ACCT 2302, or ACCT 6301. It is the student's responsibility to ensure proper enrollment in classes. You are advised to review your official class schedule as soon as possible to ensure proper enrollment.
Student Learning Outcomes
By the end of this course, you will:
- Indicate a high level of knowledge of the world of forensic accounting and fraud examination.
- Be very knowledgeable about the legal environment as it applies to forensic accounting.
- Be able to thoroughly frame a case, research it, and set up engagements.
- Be able to gather evidence, interview people, and observe situations for possibilities of fraud.
- Analyze financial statements as a way of detecting irregularities or possible financial statement fraud.
- Be able to conduct an entire fraud investigation.
- Have advanced knowledge of the responsibility for upholding the professional standards in forensic accounting.
- Use Business Valuation as it relates to both fraud and legal damages caused by fraud.