Course: ACCT 634. Forensic Accounting (3)
Prerequisites: ACCT 511, ACCT 515; IS 530. Explores 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 other assets irregularities, financial statement fraud, fraud examination reporting and the role of the accountant in litigation.