This course will explore the scope of forensic accounting and how this applies to investigations. Since forensic accountants gain expertise in different areas of investigation, they can be invited to become expert witnesses not only in civil cases but also in criminal litigation. The students will learn different instances when accountants are asked to provide information through a discovery process that includes inputs from accountants and other experts. The course will also teach students how to use auditing and other investigative skills and present then in an expert report in order to aid in investigations.
1. Understand and explain the role of accounting experts in both civil and criminal litigation.
2. Provide expert reports to answer the needs of businesses, such as in assessing damage and restitution.
3. Develop assumptions and explain these assumptions through an expert written report.
4. Learn how to analyze expert’s reports to help solve or provide knowledge in cases of fraud.