ACCT 4150 - Forensic Accounting

Institution:

Utah Tech University

Subject:

Description:

This course will review the role of the fraud examiner/forensic accountant in investigations and audits. Topics covered will include: Criminology, ethics, detection and investigative tools, fraud schemes, lost profit analyses, and financial litigation and remediation. Students will emerge from the course with an understanding of the role of a forensic accountant and familiarity with their tools and practices, and increase their ability to recognize potential fraudulent situations. **COURSE LEARNING OUTCOMES (CLOs) At the successful conclusion of this course, students will be able to: 1. Differentiate the roles of auditing, fraud examination, and financial forensics. 2. Define the role of fraud examination and financial forensic skills related to management and those charged with corporate governance responsibilities. 3. Discuss the role of the computer in cybercrime. 4. Explain the legal, regulatory process, including the discovery process. 5. Define evidence and the challenges associated with proving intent on the part of the fraudster. 6. Explain suggested approaches for conducting interviews. 7. Explain fraud prevention and fraud deterrence. 8. Explain how financial statement fraud may be committed and deterred. 9. Identify the activities related to consulting and litigation support. Prerequisite: ACCT 2010 & 2020. FA (even)

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.utahtech.edu/

Phone Number:

(435) 652-7500

Regional Accreditation:

Northwest Commission on Colleges and Universities

Calendar System:

Semester

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