Forensic Accounting Course Descriptions
Graduate Level (Masters of Accounting)
This course addresses the scientific aspects of classic computer forensic tools and technologies used to recover data and conduct appropriate analysis to improve individual computer, networks and mobile technology performance. In cyber forensics and data analytics digital evidence is married to the practical side of financial forensic investigations and includes the use of digital evidence in legal settings. Prerequisite: Admission to the MAcc program, or permission of the Director of the School of Accountancy.
Fraudulent Financial Reporting
While asset theft fraud is well covered in the two fraud examination courses, additional training in financial statement fraud is needed due to the technical nature of accounting and reporting standards. This course demonstrates how financial statement analysis can be used to uncover fraudulent financial reporting. In addition, the most common methods for “cooking the books” will be examined along with strategies for detecting and investigating such schemes. Prerequisite: Admission to the MAcc program.
This course examines the role of accountants as either testifying or consulting experts in legal disputes involving professional negligence cases securities fraud, business/partnership disputes, business interruption losses, business valuations, and marital disputes. Topics include how to communicate opinions effectively at deposition, at trial, and in a written report; the law and procedure dealing with experts; ethics; and how to deal with attorneys. Prerequisite: Admission to the MAcc program
Forensic Accounting Capstone
This is an integrative capstone course with potentially many modes of delivery including instruction from multiple professors, use of comprehensive cases, mock trials, and panel and round robin discussions of current issues. Guest speakers may present, or students may report on various projects that they have been conducting either independently or in groups. Students may be assigned projects designed to assist in their preparation to sit for the Certified Fraud Examiner (CFE) exam. To successfully complete this course, student must demonstrate a growing mastery of the skills required of the forensic accountant. Prerequisite: Admission to the MAcc program, and completion of ACCT 7634, ACCT 7636, and ACCT 7636.
Last updated: 10/13/2016