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:

  1. Explain the nature, types, and drivers for fraud within the financial dimension of corporate life.
  2. Explore methods of fraud detection and prevention, and increase their ability to recognize potential fraudulent situations.
  3. Recognize the ethical and legal environment and the responsibilities of a forensic accountant.
  4. Demonstrate knowledge of the various disciplines of forensic accounting including fraud, bankruptcy, financial statement misrepresentation, damages and valuation.
  5. Demonstrate knowledge of approaches to do research proposal in accounting.
  6. Demonstrate effective communication in speech.
  7. 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.



09/09/2020
00:07 AM