BUAD 6279 - Forensic Accounting & Fraud Examination

Spring Credits: (3) Staff

This course is an introduction to forensic accounting. Forensic accounting encompasses those services an accountant provides to assist a court or a client in settling a legal dispute and includes the following specialized knowledge and skills: 1) accounting, auditing, economics, finance, business law, quantitative methods, statistics, and tax; 2) investigative skills to collect, analyze, and evaluate evidential matter; and 3) written and oral communication skills. The content of this course will include: 1) fraud and financial investigation services; 2) litigation consulting and expert witness services; and 3) computer forensics. To illustrate concepts, the class will discuss high profile cases (e.g., investment frauds such as Madoff and financial statement frauds such as WorldCom, Enron, etc.). Guest speakers who possess specialized expertise may present on selected topics (e.g., fraud investigation, interviewing and interrogation techniques, cybercrime and digital forensics analysis, and the legal environment).