2025-2026 Graduate Catalog

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ACCT 630 Forensic Accounting

This course provides an in-depth examination of forensic accounting principles, practices, and investigative techniques used to detect, investigate, and prevent financial fraud and misconduct. Students will explore the legal, ethical, and regulatory frameworks governing forensic accounting, including litigation support, expert witness testimony, and white-collar crime. Key topics include fraud schemes, asset misappropriation, financial statement fraud, cybercrime, data analytics in fraud detection, and the role of forensic accountants in civil and criminal proceedings. Through case studies, simulations, and applied research, students will develop the analytical, investigative, and reporting skills essential for careers in forensic accounting, internal audit, compliance, and enforcement.

Credits

3

Cross Listed Courses

none

Prerequisite

none

Corequisite

none

Offered

Summer B

Outcomes

  1. 1. Explain the role of forensic accounting in fraud detection, prevention, and legal proceedings, including the responsibilities of forensic accountants in litigation and regulatory environments.
  2. 2. Identify and analyze common types of occupational fraud and financial crimes, including embezzlement, financial statement manipulation, bribery, and cyber-enabled fraud.
  3. 3. Apply investigative techniques such as interviews, digital forensics, data mining, and financial analysis to uncover and document fraudulent activity.
  4. 4. Evaluate the legal and ethical considerations surrounding forensic accounting, including expert witness standards, evidence admissibility, and professional conduct.
  5. 5. Interpret and assess red flags and fraud indicators using financial statement analysis, ratio analysis, and forensic data analytics tools.
  6. 6. Develop fraud risk assessments and internal control recommendations tailored to various organizational contexts and industries.
  7. 7. Prepare and present forensic reports and litigation support documentation in a format suitable for legal and regulatory audiences.
  8. 8. Critically evaluate real-world forensic accounting cases to identify root causes, control failures, and strategies for remediation and prevention.