Effective 08/18/09 Forensic accountants are often engaged to investigate potential financial statement fraud. One key type of fraud relates directly to the misstatements of financial information provided to investors via an entity's financial statements and footnotes or other public disclosures. This course provides students with an understanding of different types of engagements, how investigative teams work, and investigative methods and techniques used when performing financial statement investigations. Additionally, the course will highlight the many common types of financial reporting manipulations that frequently occur historically and in today's environment which includes an overview of current accounting topics that are often susceptible to manipulations and recurring financial statement fraud. The class will be based on real-world case studies and include professionals from the accounting, legal and regulatory fields. Students should expect to utilize strong analytical and organizational skills, exercise professional judgment and demonstrate effective writing and presentation skills. Prerequisite: ACCTG 372 or consent of dean.
Units: 1 , Offered: Summer 2013