ACCT231 — Forensic Accounting
Add to Personal Bookmarks Number of Explore the specialty practice area of accounting that uses accounting skills to investigate fraud or embezzlement. Evaluate how forensic accountants, also called investigative accountants, perform analyses of financial information and collect evidence for use in civil or criminal legal proceedings. (Fall, Spring) Three hours lecture each week. Three Credits. Three billable hours. Explain the roles, responsibilities and requirements of a forensic accountant in fraud engagements in the context of legal proceedings, including business valuation, dispute resolution and litigation services. 2. Summarize fraud prevention, risk management and fraud detection. 3. Identify financial fraud through a mock fraud audit, including the investigation and engagement process, evidence collection, and examination. 4. Research recent fraud cases. 5. Interpret instances of financial statement fraud, including, violations of the Sarbanes-Oxley Act.
Prerequisites: ENGL101, ACCT102