ACCTG 803: Forensic Accounting

Study of investigative accounting, consulting and litigation support activities undertaken in forensic accounting engagements.

Course Objectives

After successfully completing this course students will be able to:

1. Distinguish between a forensic examination and a traditional financial statement audit.
2. Differentiate between the criminal and civil justice systems in the United States while understanding the regulatory system that governs accounting.
3. Assess types of fraudulent activity falling into categories such as: cash receipt, cash disbursement, asset misappropriation, corruption, and financial statement fraud.
4. Implement best practices in an effort to protect from these fraudulent activities occurring.
5. Evaluate techniques for fraud detection and risk assessment.
6. Understand the evidence-collection process as it relates to the Elements of Fraud.
7. Distinguish between an interview and an interrogation while understanding both when to and how to effectively conduct each.
8. Define cybercrime and understand how to effectively protect from it.

Required Materials

Forensic Accounting and Fraud Examination, Kranacher & Riley, 2nd Edition. ISBN: 9781119494331. Other readings as assigned during the class. It is your responsibility to read all assigned material.

Grading and Requirements:

NOTE: All assignments due at posted dates and times. All times are listed in Eastern Standard Time (EST).