ACC 4660

Forensic Accounting and Fraud Examination

University of North Carolina at Pembroke · UGRD · Fall 2026

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This course examines the forensic accountant’s role in today’s business environment. Topic coverage includes, among others, financial statement analysis and analytic techniques, the forensic accounting legal environment, revenue and inventory fraud, fraud on reserves, fraud investigation and engagement processes, evidence collection and evidence types, interview and interrogation methods, the fraud report, litigation, and the recovery process, and financial statement fraud. PREREQ: C- or better in ACC 3210

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Class #north_carolina_pembroke-ACC4660Fall 2026UGRD3 credits
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