ACCT 332 Forensic Accounting
The course provides a foundation for building skills in forensic accounting and introduces a conceptual framework including the accounting, ethical and legal fundamentals of forensic accounting. Students will engage in critical thinking through research and case study analysis. Topics include the psychology of the fraud perpetrator, an analysis of situations that lead to fraud, fraud detection and risk management, interview and interrogation methods, occupational and organizational fraud. Forensic accounting applications in the areas of tax fraud, bankruptcy, identity theft, organized crime, terrorism, and money-laundering are examined while exploring the ethical challenges involved.