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. This course is available to take individually or as part of a degree or certificate program. To enroll, speak with an Enrollment Advisor.

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.

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