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.
Create documentation to present investigation findings.
Financial Statement Fraud
Analyze schemes used in financial statement fraud.
Analyze the relationship between financial accounting principles and fraud.
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.
Overview of Fraud and Abuse
Identify the impact of occupational fraud and abuse on the company.
Assess the types of accounting evidence.
Define categories of corruption.
Describe U.S. governmental oversight of accounting fraud and abuse.
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.
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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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.