FORENSIC ACCOUNTING AND FRAUD EXAMINATION (4 Credits)

Learning Outcomes:

On successful completion of this course, student will be able to: Define forensic accounting and fraud examination methodology; Identify problem regarding fraudulent scheme; Explain procedures to prevent and detect fraud including the use of IT; Recognize symptoms and fraud investigation method; Demonstrate techniques to reveal financial statement fraud; Illustrate resolution and legal follow up of fraud.

Topics:

1. The Nature of Fraud
2. Who Commit Fraud and Why?
3. Fighting Fraud: An Overview
4. Preventing Fraud
5. Recognizing the Symptoms of Fraud
6. Data-Driven Fraud Detection
7. Investigating Theft Acts
8. Investigating Concealment
9. Conversion Investigation Methods
10. Financial Statement Fraud
11. Revenue and Inventory Related Financial Statement Frauds
12. Liability, Asset, and Inadequate Disclosure Frauds
13. Fraud Against Organizations
14. Consumer Fraud
15. Bankruptcy, Divorce, and Tax Fraud
16. Legal Follow-Up