This course examines fraud schemes and addresses fraudulent financial reporting, misappropriation of assets, and corruption. Students learn how to develop evidence to support a fraud case through litigation assist and expert testimony techniques.
Upon completion of this course, students are expected to be able to do the following:
- Research fraud issues and internal control within the workplace to recommend a course of action.
- Identify common fraud schemes and fraudulent financial reporting.
- Identify the evidence misappropriation of assets.
- Identify and evaluate criminal activity related to accounting fraud.
- Develop evidence to support a fraud case through litigation support and expert testimony techniques.
- Research the role of technology in the forensic accounting profession.