Fraud Examination & Forensic Accounting Principles

Catalog description

Survey of the field of forensic accounting and fraud examination focusing on the skills required by accounting professionals to identify, detect and prevent fraud. On a daily basis, businesses are subject to fraud. This course will prepare students to answer the questions most frequently associated with fraud including: Who committed the fraud? Why was the fraud perpetrated? How was the fraud executed and concealed? The topics covered include: fraud detection and investigation techniques, types of fraud, sources of evidence, risk factors, deterrence, whistleblowers, legal concepts, and ethics.