ACCT 415 - Forensic Accounting and Fraud Examination

3 Credits

Fall, Spring, Summer
Prerequisite(s): Completion of ACCT 211 with a grade of “C” or better. This course explores the forensic accountant’s role in today’s economy. Topics covered include fraud detection and fraud investigation techniques, valuation of closely held businesses, lost profits analyses, and various types of litigation support services. Fundamental legal concepts governing expert witness testimony are also examined, and students are required to quantify economic damages in cases. By the end of the course students are able to understand both the pervasiveness and the causes of fraud and white-collar crime in our society, examine the types of fraud and fraud schemes that affect business enterprises, explore methods of fraud detection and prevention, and increase their ability to recognize potential fraudulent situations.

(Students from other colleges outside of the College of Business who desire to take to this course will be given exemption from the prerequisite requirement of ACCT 212: Accounting II.)