ACCT 310 - Accounting Fraud Examination

3 Credits
This course is an introduction to the field of forensic accounting. Topics include the history of forensic accounting, the fraud triangle theory, financial statement misrepresentation, and fraud examination techniques, including fraud prevention and control. Students will also be exposed to real-world cases in the area of forensic accounting and will have the opportunity to complete an experiential learning project as part of this course.

Prerequisite(s): ACCT 202
Course Learning Outcomes:
1. Define forensic accounting and explain the steps involved in fraud auditing.
2. Explain the three components of the fraud triangle in relation to why fraud is committed.
3. Differentiate between the various types of fraud and explain the evolution of a typical fraud.
4. Compare and contrast the various financial statement schemes and summarize how these students have affected actual corporations in the U.S.
5. List the common red flags of fraud and discuss the common detection methods.
6. Analyze and provide recommendations for sample forensic accounting-related scenarios through case study.
7. Apply the forensic accounting detection and investigation techniques learned in this class to an individualized experiential learning assignment.