Forensic Accounting

Catalog description

This course covers forensic accounting techniques that address the contemporary need to prevent, detect, investigate, and prosecute financial fraud perpetrators. Tools and systems used in auditing for fraud instances are discussed. Also reviewed are the professional pronouncements that apply to the independent accountant in the circumstances when financial malfeasance is suspected or uncovered. Ethical considerations and other professional responsibilities that impact the auditor and the client's stakeholder community are included in the various cases that form the basis for course coverage.