Sep 26, 2023
ACCT 6250 - Forensic Accounting and Fraud Examination
This course is designed to help students apply their accounting, auditing, information systems and communication skills and build the forensic and examination skills needed to detect financial fraud, perform litigation support services and prepare a case for criminal proceedings or civil litigation. These skills are highly valued in the rapidly growing field of forensic accounting.
Credit Hours: 3
Repeat/Retake Information: May not be retaken.
Lecture/Lab Hours: 3.0 lecture
Grades: Eligible Grades: A-F,WP,WF,WN,FN,AU,I
- Students will be able to identify the role of forensic accountants and the professional and legal environment in which they operate.
- Students will be able to apply techniques used in calculation of economic damages as it relates to litigation support services.
- Students will be able to demonstrate knowledge of approaches and tools used for fraud detection and investigation, including a basic literacy of computer forensics and data analysis.
- Students will be able to explain the details of important recent financial statement frauds, their causes, how they were perpetrated and how they could have been prevented.
- Students will be able to identify common occupational fraud schemes surrounding asset misappropriation and identify appropriate investigative analyses to uncover them.
- Student will be able to identify the issues surrounding corruption and money laundering, as well as demonstrate knowledge of applicable laws, techniques for detection, and penalties related to these topics.
- Students will be able to develop interviewing, report writing and expert testimony skills.
- Students will be able to build critical thinking skills through the analysis of assigned cases.
- Students will be able to demonstrate an integrated knowledge of accounting, auditing, information systems, tax, communication and forensic accounting skills through a case analysis, preparation of an expert report and oral presentation of findings.
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