ACC 3650 Forensic Accounting

(formerly ACC 361; BUS 361)

This course provides an introduction to 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 asset irregularities, financial statement fraud and examination reporting.

Credits

3

Prerequisite

ACC 3630

Distribution

Business

Offered

Fall, Spring