ACCT610

Forensic accounting is a process that provides the accounting profession the tools necessary to uncover possible fraud and to recreate accounting records when necessary. The class is designed to integrate both the theoretical components underlying fraud detection, investigation and prevention and integrate those concepts into a practical learning environment. The class will focus on all aspects of fraud pertaining to motive, means, opportunity and detection. In addition,
topics pertaining to indications of fraud, fraud investigation and evidence, and forensic accountants in court will also be discussed. The course will focus on problem solving and decision making techniques to provide the class participant with “real-life” forensic accounting experience. Topics of fraud accounting, forensic accounting, the conduct of an expert witness and fraudulent financial statement reporting will be discussed throughout the semester.