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.
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.
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.
Create documentation to present investigation findings.
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