ACCT 6250 - Forensic Accounting and Fraud Investigation

• Students will be able to identify the role of forensic accountants and the professional and legal environment in which they operate.
• Students will be able to apply techniques used in calculation of economic damages as it relates to litigation support services.
• Students will be able to demonstrate knowledge of approaches and tools used for fraud detection and investigation, including a basic literacy of computer forensics and data analysis.
• Students will be able to explain the details of important recent financial statement frauds, their causes, how they were perpetrated and how they could have been prevented.
• Students will be able to identify common occupational fraud schemes surrounding asset misappropriation and identify appropriate investigative analyses to uncover them.
• Student will be able to identify the issues surrounding corruption and money laundering, as well as demonstrate knowledge of applicable laws, techniques for detection, and penalties related to these topics.
• Students will be able to develop interviewing, report writing and expert testimony skills.
• Students will be able to build critical thinking skills through the analysis of assigned cases.
• Students will be able to demonstrate an integrated knowledge of accounting, auditing, information systems, tax, communication and forensic accounting skills through a case analysis, preparation of an expert report and oral presentation of findings.