ACC 307 - Forensic Accounting I

This course provides students with an overview of forensic accounting. It will examine methods and approaches used to uncover fraud, fraud theories, fraud patterns and schemes, fraud concealment strategies, evidence collection and legal elements of fraud. Case studies will be used to make distinctions between intentional deceptions and negligent misrepresentations or omissions. Income statements and balance sheets will be used for risk analysis. Students will learn to detect concealment in financial statement notes and analytical methods to infer income concealment. Enrollment Requirements: ENG 201 and ACC 250.
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Fall 2019, Spring 2019, Fall 2018, Spring 2018, Fall 2017
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