About This Course

This course has an assignment that is due by 11:55 pm Central Standard Time on Wednesday night of the first week of class. Failure to complete this assignment will result in your removal from the course for non-participation.

Required Textbook

Hopwood, Leiner, and Young. Forensic Accounting and Fraud Examination, Second Edition

ISBN: 978-0-07-813666-5

Course Description

The course will cover all the major methods that employees use to commit occupational fraud. Students will learn how and why occupational fraud is committed, how fraudulent conduct can be deterred, and how allegations of fraud should be investigated and resolved. Prerequisite: AC201, Junior or Senior standing, or permission of the instructor.

Course Objectives

Students should be able to

Demonstrate an understanding of the various foundational areas of importance to fraud examination and forensic accounting
Demonstrate and understand the legal procedures that are frequently relevant to forensic accounting work. Both criminal and civil procedures, with a special emphasis on criminal procedures
Communicate and apply the basic and advanced fraud examination and investigation processes, as it corresponds to the entire fraud investigation process: fraud prevention, fraud detection, fraud investigations and the engagement process, the fraud evidence collection process, physical, documentary, and observational evidence, interview methods, forensic science and computer forensics, and fraud reports, litigation, and the recovery process
Identify and communicate the specific areas of occupational and organizational fraud: employee and vendor fraud, and financial statement fraud
Demonstrate an understanding of the Sarbanes-Oxley Act and its impact on fraud