Forensic Accounting and Fraud Examination

Catalog description

Students in this course will assess situations for the characteristics of fraudulent activities, evaluate the evidence to determine potential types of fraud within the organization, integrate all evidence to detect and investigate the presence of fraud, and develop the body of evidence, using forensic accounting, required to prosecute the perpetrator. Students will recommend improvements to the internal controls to reduce potentially fraudulent activities. Real-world problems and applications will be incorporated to maximize the development of skills valued by the market place. A biblical worldview will be integrated throughout the forensic accounting and fraud detection process.