MBA 633 - Interviewing Skills and Legal and Ethical Issues of Forensic Accounting

Credits: (3)
This course examines the use of interviews and interrogations in forensic accounting and fraud investigations and their distinction. Students will learn how interviews and interrogations are conducted through live role playing and observing. Students will learn the various techniques and methodologies used in gathering pertinent information in interviews and obtaining confessions in interrogations. This course will examine the legal system in the United States including the criminal justice system and the civil court system at the federal, state and local levels. In addition, it will cover the various standards governing forensic accountants in conducting their services and professional ethics and responsibilities. The course will include topics such as the Federal Rules of Evidence (FRE) of civil and criminal procedures, Federal Rules of Civil Procedure (FRCP), Federal Rules of Criminal Procedure (FRCrP), legal privileges pertaining to the forensic accountant, Sarbanes-Oxley Act, Foreign Corrupt Practices Act, Federal False Claims Act, Federal Securities Law, and Federal Tax Crimes. Prerequisite(s): MBA 632