ACCT 810 Digital Forensics Accounting


This course builds ones skills in digital forensic accounting techniques, including gathering, interpreting, and documenting evidence. Accountants use a variety of investigative techniques to examine the different schemes and frauds in accounting perpetrated through the use of digital tools. These skills will allow the accountant to help businesses to detect and prevent accounting fraud, as well as set internal controls to prevent the same from happening.

Learning Outcomes:
1. Follow “fingerprints” in investigating accounting incidents in the electronic domain.
2. Identify “red flags” used by forensic accounts in determining fraud.
3. Summarize the different fraudulent schemes encountered by digital forensic accountants.
4. Lay down internal controls to prevent fraud, including the practice of professional skepticism.