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.

• Nature of Fraud
• 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)