ACCT 311 - Forensic Accounting and Fraud Examination

Credits: (3)
This course is an introduction to the practice of forensic accounting and will examine the role of the forensic accountant in investigating fraudulent financial reporting and misappropriation of assets including the various schemes involved in financial statement fraud, theft, embezzlement, procurement and disbursements fraud, and money laundering. The course will emphasize the tools and techniques used by forensic accountants to detect and investigate these various frauds including digital analysis and other computer-based applications. Students will also read and study actual case studies and apply the principles learned in this course to the fraud schemes perpetrated. Prerequisite(s): ACCT 101 and ACCT 102. (Fall and Spring)