ACCT 475 Fraud Examination

Started on January 1, 1970

3 hours
This course reviews strategies and tactics essential to the fraud examination process. Students should have a basic knowledge of accounting. The course guides the student into specialized applied settings, indicative of forensic accounting. Coverage includes: financial statement analysis, interpretation and scrutiny of financial records and documentation, trace techniques, reporting irregularities, fraud examination approaches, legal rules and statutory construction pertinent to accounting practices. Common fraud cases are reviewed such as bankruptcy, insurance, employee/employer reporting, covert examinations, trading practices, and money laundering schemes.
Prerequisites: ACCT 210, ACCT 211