ACCT 562 - Public Sector Forensic Accounting

Credits: 3

This course provides a comprehensive background to the means, motives and opportunities that give rise to fraud. The ethical dimensions of the fraud examiner’s role are presented. The course further covers recognition of the symptoms of fraud, means of fraud prevention, and methods of uncovering frauds by, and against, public sector organizations. By the end of the course students should recognize the pervasiveness and causes of fraud and white-collar crime in society, examine the types of fraud and fraud schemes that affect the public sector, explore methods of fraud detection and prevention, and increase their ability to identify potential fraudulent situations. Fundamental legal concepts governing expert witness testimony are also examined, and students are required to quantify economic damages in cases. Admission to the EOU graduate school and admitted into the MS Accounting program is required.

Prerequisites: ACCT 507
Master Syllabi: ACCT 562 Syllabus