المحاسبة القضائية
# | Course Name | Credit Hrs | Prerequisite |
---|---|---|---|
ACCT 632 | Forensic Accounting | 3 | None |
Brief Description
Forensic accounting may be defined as using an individual's accounting, auditing and investigation knowledge and skills to conduct an examination into a company’s financial statements. This course provides students with an understanding of the drivers for and practices associated with corporate fraud represented within published financial statements. It aims to provide students a progressive, challenging and stimulating framework of study that will equip them to work in this field. Students will learn how to investigate a case, gather evidence, prepare expert reports and provide evidence.
Course Objectives
After completing this course, the student will be able to:
- Explain the nature, types, and drivers for fraud within the financial dimension of corporate life.
- Explore methods of fraud detection and prevention, and increase their ability to recognize potential fraudulent situations.
- Recognize the ethical and legal environment and the responsibilities of a forensic accountant.
- Demonstrate knowledge of the various disciplines of forensic accounting including fraud, bankruptcy, financial statement misrepresentation, damages and valuation.
- Demonstrate knowledge of approaches to do research proposal in accounting.
- Demonstrate effective communication in speech.
- Demonstrate improvement in written communication skills.
Course Topics
- Part One: Introduction to Forensic Accounting and Fraud Examination.
- Part Two: Fraud Examination Theory, Practice, and Methods.
- Part Three: Occupational and Organizational Fraud.
- Part Four: Specialized Fraud Areas.
Text Book
Thomas Golden, Steven Skalak and Mona Clayton (2006) A Guide to Forensic Accounting Investigation, Published by John Wiley & Sons, Inc.
William Hopwood, Jay Leiner and George Young, (2011) Forensic Accounting and Fraud Examination McGraw-Hill Companies, Inc.- ISBN 0078136660 - 2nd Edition.
Pedneault, S., Rudewicz, F.,Silverstone, H. and Sheetz, M. (2012), Forensic Accounting and Fraud Investigation for Non-Experts, 3nd Edition, John Wiley & Sons.
Additional References
Taylor, J. (2010), Forensic Accounting, Financial Times/ Prentice Hall.
Forensic Accounting for Dummies, Frimette Kass-Shraibman and Vijay Sampath, Wiley Publishers.
Forensic Accounting and Fraud Examination, Mary-Jo Kranacher, Richard Riley and Joseph Wells, Wiley Publishers.
Financial Shenanigans – How to Detect Accounting Gimmicks & Fraud in Financial Reports, Howard Schilit, McGraw Hill.
Fraud Investigations – Instructed on behalf of the Defendant
Forensic Accountants: CASE STUDIES
Managing the Business Risk of Fraud: A Practical Guide.