Jun 15, 2024  
2021-2022 Graduate Catalog 
2021-2022 Graduate Catalog [ARCHIVED CATALOG]

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ACCTG 831 - Fraud and Forensics

Credits: 3

This is a full semester course focused on the tools needed to conduct a fraud-sensitive audit or to conduct a fraud investigation.  As a part of this course, the student will learn numerous techniques used by fraudsters to deceive their victims as they misappropriate resources. In addition, the student will learn how to investigate accusations or suspicions of fraud from the initial gathering of evidence to the ultimate resolution of the investigation which could include criminal and/or civil lawsuits. Such understandings are important to the practicing auditor. Given the recent scandals in financial reporting, the auditor needs to be alert to signals of fraud in order to discharge his or her responsibilities to the profession, client, and public.

Prerequisite: Must have graduate school status.

Typically Offered

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