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Course Description
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:
- Distinguish between a forensic examination and a traditional financial statement audit.
- Differentiate between the criminal and civil justice systems in the United States while understanding the regulatory system that governs accounting.
- Assess types of fraudulent activity falling into categories such as: cash receipt, cash disbursement, asset misappropriation, corruption, and financial statement fraud.
- Implement best practices in an effort to protect from these fraudulent activities occurring.
- Evaluate techniques for fraud detection and risk assessment.
- Understand the evidence-collection process as it relates to the Elements of Fraud.
- Distinguish between an interview and an interrogation while understanding both when to and how to effectively conduct each.
- 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:
| Assignment |
Approx. Points |
Percentage of Grade |
| Midterm Exams (x 3) |
300 |
20% |
| DELETE |
|
|
| Discussion Forums (x 7) |
350 |
25% |
| Documentary Analysis (x 2) |
150 |
10% |
| Case Studies (x 9) |
325 |
25% |
| Final Project/Presentation |
250 |
20% |
| Total |
|
100% |
| Grade |
Percentage |
| A |
93-100% |
| A- |
90-92.9% |
| B+ |
87-89.9% |
| B |
83-86.9% |
| B- |
80-82.9% |
| C+ |
77-79.9% |
| C |
70-76.9% |
| D |
60-69.9% |
| F |
Below 60% |
NOTE: All assignments due at posted dates and times. All times are listed in Eastern Standard Time (EST).
