May 08, 2024  
2023-2024 Online College Catalog 
    
2023-2024 Online College Catalog
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AC 660 - Forensic Accounting


Forensic accounting is a fascinating field of study and practice, encompassing knowledge from accounting, finance, law, psychology, criminology, and other disciplines. In this course, students will learn about the collection and evaluation of evidence, whether performing a fraud examination, providing litigation services, serving as a testifying expert or non-testifying consulting expert or determining the value of assets and liabilities. Students will practice fraud prevention and detection. In addition, this course focuses on methods, techniques, strategies, and thinking processes utilized in forensic accounting along with professional standards of practice, ethics, and law applicable to subfields in forensic accounting.

Assignment Overview
  • Assignments: Varied Throughout the Term
  • Interactivity: Discussion Boards
  • Final Assessment: Final Assignment


Course Learning Objectives
Upon completing the Forensic Accounting course of the Masters of Accountancy program, you should have the ability to do the following:

  • Differentiate between fraud examination and forensic accounting.
  • Explain how and why fraud occurs.
  • Analyze fraud using red flags.
  • Analyze financial statement fraud.
  • Identify prevention techniques to minimize fraud risk.
  • Examine the legal analysis used in litigation support engagements.
  • Distinguish between effective and non-effective interviews.
  • Evaluate the technical skills needed to perform computer forensics investigations.
  • Appraise the role of valuations in forensics.
  • Examine the roles of expert witnesses in forensics.


Credits: 3



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