| Course ID: | ACCT 7651. 3 hours. |
| Course Title: | Forensic Accounting and Fraud Examination |
Course
Description: | A survey of the rapidly developing and increasingly relevant
discipline of forensic accounting. Students will develop
increased awareness of fraud in businesses, the circumstances in
which it arises, techniques for detecting, measuring and
preventing fraud, and skills needed to help in the eventual
resolution of discovered frauds. |
| Oasis Title: | Forensic Accounting and Fraud |
| Prerequisite: | ACCT 5200 or ACCT 7200 |
Semester Course
Offered: | Offered spring semester every year. |
| Grading System: | A-F (Traditional) |
|
| Course Objectives: | 1.To introduce students to forensic accounting.
2.To give students hands-on experience with investigating fraud
using auditing, accounting information systems, and web-based
investigative exercises.
3.To give students experience in writing investigation reports
and presenting oral reports. |
| Topical Outline: | • Seriousness of Fraud in the Accounting Profession
• The Role of Sarbanes Oxley and SAS No. 99
• Elements of Fraud
• Fraud Categories, Fraud Definitions, and Schemes
• Psychology of Fraud
• Understanding a Firm’s Industry
• Fraud Symptoms and General Detection
• The Role of Internal Controls
• The Role of Effective Governance and Oversight
• Fraud Investigation: Evidence Collection |