Fraud & Forensic Auditing

Catalog description

Fraud and forensic auditing teaches students how to detect fraudulent statements, asset misappropriation and corruption in business. Students learn how to review financial and accounting records to identify fraud as it relates to the fraud triangle, investigative techniques, fraud prevention and detection, asset recovery, the uses of technological tools such as biometrics and how forensic auditing is implemented for criminal and civil litigation. Students discuss the evidence gathering, interviewing techniques, information sources, tracing illegal transactions, covert operations, and reporting procedures. Prerequisite: ACCT 4304 w/grade of C or better.