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