ACCT732 - Forensic Accounting

Description:
A study of the investigative and analytical skills used in preventing, discovering, and resolving financial irregularities in a manner that meets the standards required by applicable laws and/or regulations. The course begins with an examination of the legal fundamentals of forensic accounting followed by an analysis of the key tools and techniques used by forensic accountants. This foundational background is then used in the analysis of common forensic accounting applications. Case analysis is emphasized.

Outcomes:

• Examine legal foundations of forensic accounting
• Analyze the key tools and techniques used by forensic accountants
• Apply the forensic key tools and techniques in accounting applications
• Integrate forensic techniques in case analysis
• Conduct and present research findings

Required Text(s):

• Crumbley, D. L., & Fenton, E. D. (2021). Forensic and investigative accounting (10th ed.). Wolters Kluwer. ISBN: 9780808056300
• Crumbley, D. L., LaGraize W., & Peters, C. (2016). Case studies in forensic and fraud auditing (2nd ed). Wolters Kluwer. ISBN: 9780808041948