Forensic Accounting –

acc556

(3 credits)

In this course, students are introduced to the conduct of fraud examinations, including a discussion of specific procedures used in forensic accounting examinations and the reasoning behind these procedures. Topics include an overview of fraud and abuse, forensic evidence, substantive procedures for cash outflow irregularities, substantive procedures for asset irregularities, financial statement fraud, and examination reporting.

This graduate-level course is 6 weeks. To enroll, speak with an Enrollment Advisor.

Topics and Objectives

Overview of Fraud and Abuse
- Identify the impact of occupational fraud and abuse on the company.
- Describe U.S. governmental oversight of accounting fraud and abuse.
- Define categories of corruption.
- Assess the types of accounting evidence.
Forensic Evidence
- Explain procedures for collecting accounting evidence.
- Explain the use of sampling in performing an examination.
- Evaluate accounting evidence using analytical and inferential tools.
Substantive Procedures for Cash Outflow Irregularities
- Design substantive procedures for detecting irregularities in cash.
- Design substantive procedures for detecting irregularities in accounts payable.
- Design substantive procedures for detecting irregularities in payroll.
Substantive Procedures for Asset Irregularities
- Design substantive procedures for detecting irregularities in accounts receivable.
- Design substantive procedures for detecting inventory irregularities.
- Design substantive procedures for detecting irregularities in fixed assets.
Financial Statement Fraud
- Analyze the relationship between financial accounting principles and fraud.
- Analyze schemes used in financial statement fraud.
Examination Reporting
- Create documentation to present investigation findings.

The University of Phoenix reserves the right to modify courses.
While widely available, not all programs are available in all locations or in both online and on-campus formats. Please check with a University Enrollment Advisor.
Transferability of credit is at the discretion of the receiving institution. It is the student’s responsibility to confirm whether or not credits earned at University of Phoenix will be accepted by another institution of the student’s choice.

Forensic Accounting –

acc556

Overview of Fraud and Abuse

Forensic Evidence

Substantive Procedures for Cash Outflow Irregularities

Substantive Procedures for Asset Irregularities

Financial Statement Fraud

Examination Reporting

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