AC 3040 - Forensic Accounting

3.00 credits.

Forensic Accounting is a specialty practice area of accounting that utilizes accounting, auditing, and investigative skills to conduct an examination into a company’s financial statements for disputes or litigation. This course will introduce the learner to the concept of accounting fraud. It combines solid accounting principles with fraud detection and prevention techniques. The prevalence of financial statement manipulation in recent years is reviewed and analyzed. The topic of ethics and the breakdown thereof in relation to the frauds perpetrated will also be discussed. Prerequisite(s): AC 2060 - Intermediate Accounting II.