Forensic Accounting

Course Description

This course provides a technical examination of the field of forensic accounting and its role in preventing, detecting, and investigating financial statement fraud. Students will evaluate the role of the forensic accountant through the application of AICPA forensic standards and GAAS, focusing on the assessment of internal control environments and the implementation of COSO-aligned fraud-deterrence frameworks. The curriculum investigates complex transaction cycles, including asset misappropriation, corruption, and money laundering while utilizing technical methodologies and data-driven research to collect investigative evidence. Students will navigate the legal and regulatory landscape of white-collar crime, identity and data theft, and the psychology of a fraudster, emphasizing the ethical responsibilities of providing expert testimony and investigative reporting. Designed for those with a foundational competency in accounting principles, this course emphasizes the connection between technical evidence gathering and high-level professional decision-making. Prerequisites: 53:010:505 and 507. Prerequisite waived if a student has an undergraduate degree in accounting or equivalent undergraduate course credit. Contact graduate advising.

Code

53:010:530

Credits

3

Subject

Accounting

Programs That Include This Course

• Graduate Certificate Graduate Certificate in Graduate Program Certificate - Forensic Accounting