ACC410 — Forensic Accounting and Fraud Examination
ACC 410 - Forensic Accounting and Fraud Examination ACC 410 - Forensic Accounting and Fraud Examination Description: Introduction to the world of fraud detection and deterrence, providing a solid foundation in core concepts and methods for both public and private sector environments. Aligned with the National Institute of Justice (NIJ) model curriculum, this course provides coverage of asset misappropriation, corruption, and fraud. ACC 131 , ACC 132 , BSA 131 , BSA 228 , ECN 232 , and ECN 236 Recommended preparation: ACC 234 and BSA 237 Lecture: 3 Lab: 0 Course Content: Introduction to forensic accounting and fraud examination The profile and psychology of the fraudster Legal, regulatory, and professional environment Cash receipt schemes and other asset misappropriations Cash disbursement schemes Corruption and the human factor Financial statement fraud Fraud detection: red flags and targeted risk assessment Evidence-based fraud examinations Effective interviewing and interrogation Using information technology for fraud examination and financial forensics Complex frauds and financial crimes Cybercrime Antifraud and compliance efforts Learning
Prerequisites: ACC131, ACC132, BSA131, BSA228, ECN232, ECN236, ACC234, BSA237