Forensic Accounting and Auditing ACNE 4226D

Course description:

This course provides an overview of the behavioral research associated with occupational fraud and the methodology of fraud examination (i.e., obtaining documentary evidence, interviewing witnesses and potential suspects, writing investigative reports, testifying to findings, and forensic document examination). The majority of the course is focused on detecting the most common types of occupational fraud, determining how each type of fraud is committed, and implementing prevention strategies.

Course Aims:

  • Develop skills to identify and detect fraud.
  • Understand common fraud schemes and fraudulent financial reporting.
  • Recognize misappropriation of assets.
  • Develop evidence to support a fraud case through litigation support and expert testimony techniques.
  • Design internal systems that minimize or mitigate the potential for fraud.

Course outcomes:

Upon completion of this course, the student should be able to:
  • Know types of fraud, and who commits fraud.
  • How to detect and investigate Fraud, and theft act.
  • Know nature of financial statement fraud, and Revenue- and inventory-Related financial statement frauds.
  • How to eliminate opportunities for fraud to occur.
  • How to prepare the fraud report.