The newspaper headlines and financial press reveal that white-collar crime not only exists, but is fairly prevalent in corporate America. The impact on stakeholders is often beyond significant. This course deals with fraud of an accounting nature and delves into how the fraud examiner or forensic accountant investigates fraud allegations and documents the criminality of such activities. We begin with an understanding of the nature of fraud, why it occurs, its symptoms, and conducting investigations. Also, specific attention is given to financial statement, bankruptcy, divorce, and tax fraud. While the course is intended for students planning on entering the accounting profession, it is extremely beneficial to those entering other fields due to the student’s opportunity to develop inquiring minds.
Prerequisites
An appropriate course in external auditing