ACC 304 - Auditing&Forensic Examinations

Institution:

University of Michigan-Dearborn

Subject:

Accounting

Description:

To study forensic examination and investigation techniques including typical embezzlement and financial statement fraud scenarios, fraud risk factors, sources and uses of evidence, and interrogation and surveillance techniques. Specifically, the course presents an introduction to forensic accounting and fraud examination by studying the nature of fraud, how it is committed, and the motivations of those who defraud an organization, owners, and capital markets. Fraud detection includes the recognition of fraud symptoms and approaches to act on those symptoms. Fraud investigation includes the examination of a fraud act, methods used to conceal the act, and other methods specific to detect various types of fraud. Other course topics may include expanding assurance services, advanced internal control testing, and risk based investigations. Special attention will be given to the changing role and services offered by internal auditors and fraud examiners, and responsibility to the public.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.umd.umich.edu/

Phone Number:

(313) 593-5000

Regional Accreditation:

North Central Association of Colleges and Schools

Calendar System:

Semester

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