ACCT 428 - Forensic Acct & Fraud Exam

Credits: 4

This course will cover the principles and methodology of forensic accounting, fraud detection and deterrence. The course includes such topics as skimming, cash larceny, check tampering, register disbursement schemes, billing schemes, payroll and expense reimbursement schemes, on-cash misappropriations, corruption, accounting principles and fraud, fraudulent financial statements, and interviewing witnesses. Upon completion of the course students will have an improved understanding of the techniques used to perpetrate fraudulent activity and the controls available to mitigate this behavior. Students must have at least junior standing to register for this course.

Prerequisites: ACCT 424