INTRODUCTION TO FORENSIC ACCOUNTING AND FRAUD EXAMINATION

Catalog description

This course provides an introduction to forensic accounting and fraud examination, using a process-oriented approach. This means that fraud investigation is presented as an organized sequence of steps. This is different from the taxonomy-based approach which focus on classifying fraud investigation methods. It is designed to enhance your knowledge in detecting, investigating and reporting on management fraud. You will learn and understand the basics of Cressey’s Fraud Triangle: opportunity, motivation and rationalization. Forensic accounting is the application of accounting to legal matters, including investigation, detection, and litigation of frauds as well as cybercrime frauds.