Business Forensics Course Descriptions

Course descriptions are listed numerically. Prerequisites, if any, are indicated in italics above the course descriptions. These prerequisites have been established to assure an adequate and uniform background for students in advanced classes. Franklin University reserves the right to alter course offerings or course content without notice. Not all courses are offered every trimester.

BSFR 341
Fraud Examination (4 cr. hrs.)

Prerequisite(s): Financial Accounting (ACCT 215) and Management Theory and Practices (BSAD 312). Not open to students with credit for ACCT 341.
This course provides an overview of the behavioral research associated with occupational fraud and the methodology of fraud examination (i.e., obtaining documentary evidence, interviewing witnesses and potential suspects, writing investigative reports, testifying to findings, and forensic document examination).  The majority of the course is focused on detecting the most common types of occupational fraud, determining how each type of fraud is committed, and implementing prevention strategies.

BSFR 342
Interviewing Techniques for Fraud Investigations (4 cr. hrs.)

Prerequisite(s): Fraud Examination (ACCT/BSFR 341). Not open to students with credit for ACCT 342.
This course provides an overview of techniques and strategies useful in interviewing and interrogating occupational fraud suspects and other parties of interest.  These techniques and strategies include interpreting the verbal and nonverbal cues of an interviewee, as well as planning, conducting, and documenting the findings from investigative interviews.

BSFR 343
Legal Elements of Fraud (4 cr. hrs.)

Prerequisite(s): Fraud Examination (ACCT/BSFR 341). Not open to students with credit for ACCT 343.
This course explores the legal issues associated with occupational fraud investigations with a primary emphasis on the proper preparation of a fraud report.  Related topics addressed include analyzing relevant criminal and civil laws, the rights of the parties involved in an investigation, rules of evidence, and expert witnessing.

BSFR 344
Corporate Governance and Internal Control Assessment (4 cr. hrs.)

Prerequisite(s): Fraud Examination (ACCT/BSFR 341). Not open to students with credit for ACCT 344.
This course starts with an overview of key legislation and guidelines associated with corporate governance.  This includes analyzing the components of the Committee of Sponsoring Organizations’ (COSO) internal control framework, the Sarbanes-Oxley Act of 2002, Statement on Auditing Standards (SAS)  No. 99, and the role of the Public Company Accounting Oversight Board (PCAOB).  However, the primary focus of the course is on identifying, documenting, analyzing, and testing internal controls in an organization as part of an effective fraud prevention program.