ACCT 210 - Forensic Accounting

1. Discuss the responsibility of accountants to recognize and investigate fraud within an organization.
2. Develop the tools to both detect and prevent possible fraudulent behavior by using financial data.
3. Understand what types of fraud are most common, and use their knowledge of criminal behavior conduct interviews with employees of companies and other people involved in the possible fraud.
4. Explain some of the legal aspects pertaining to identification and prosecution of fraud.
5. Apply various techniques to explore substantive analytical procedures and to assess the risk of financial statement fraud.
6. Use various interview and principles techniques in detecting evidence of fraud.
7. Identify theft, the insider threat locating digital evidence, working with the data and presenting investigative findings.
8. Review examples of cyber-crimes, research relevant current events.
9. Identify best practices when conducting an investigation.
10. Describe how to use ethical-decision making to meet the challenges of the professional and business environment.
11. Communicate effectively using correct Standard English, both orally and in writing by completion of papers, projects and/or presentations.

Inquiry Methods and Frauds Reports

Overview to Fighting Fraud

Financial Statement Fraud

Preventing Fraud

Revenue - and Inventory Frauds

Recognizing the Symptoms of Fraud

Inadequate Disclosure Fraud

Data-Driven Fraud Detection

Consumer Fraud

Investigating Theft Acts and Concealment

Bankruptcy, Divorce, and Tax Fraud

Conversion Investigation Methods

Fraud in E-Commerce
Course Addendum - Syllabus (Click to expand)