This course teaches the students the basics of detecting accounting fraud using forensic techniques in the gathering, interpreting, and documenting of evidence. Students will also examine common schemes in fraudulent transactions and the techniques to find them. The course will also teach students about the ethical standards in the accounting and auditing profession and how these standards could be intentionally or unintentionally violated through case studies.
- Acquaint themselves with investigative techniques as they are applied to different accounting fraud situations.
- Recognize and understand ethical issues related to the accounting profession.
- Examine real-world situations and discover how accounting fraud is committed.
- Present ways to discover and prevent fraud before it can result to irreversible damage to the organization.