AC 304 - Forensic Accounting

4.00 credits.

This course introduces students to the specialty practice area of forensic accounting. Students will study the growing role of the forensic accountant, what differentiates forensic accountants from traditional auditors, the causes of fraud, and the perpetrator’s motivations. Topics include: money laundering, identity theft, fraudulent investment schemes, litigation support, and the importance of internal controls. Students will examine the ethical issues in accounting, risk assessment and how to investigate and respond to fraud in the workplace. *Prerequisite(s): AC 206. Spring semester.