Investigative Accounting and Fraud Examination

Catalog description

Offers students an opportunity to learn how to identify and investigate accounting frauds and irregularities. Includes the in-depth review of sophisticated fraud schemes; how fraudulent conduct can be deterred; how allegations of fraud should be investigated and resolved; the recovery of assets; methods of writing effective reports; complying with SAS 82 and other fraud standards; and recent antiterrorist and money-laundering regulations, including the Patriot Act of 2002. Sessions are interactive, with students working through actual cases, developing investigative strategies, and seeking to prove how the fraud was committed. Topics covered include acts of skimming, cash larceny, check tampering, register disbursement schemes, billing schemes, payroll and expense reimbursement schemes, improper accounting of inventory and other assets, corruption, bribery, conflicts of interest, security fraud, and insurance fraud.