ACCT 4150 - Forensic Accounting

Institution:

Utah Tech University

Subject:

Description:

This course will review the role of the fraud examiner/forensic accountant in investigations and audits. The topics covered will include: criminology, ethics, detection and investigative tools, fraud schemes, lost profit analyses, and financial litigation and remediation. Students will emerge from the course with an understanding of the role of a forensic accountant, familiarity with their tools and practices, and increase their ability to recognize potential fraudulent situations. **COURSE LEARNING OUTCOMES (CLOs) At the successful conclusion of this course, students will be able to: 1. Differentiate between auditing, fraud examination, and financial forensics, explaining their distinct roles in corporate governance and management oversight. 2. Analyze the legal and regulatory processes in fraud investigations, with emphasis on the discovery process and its importance in gathering evidence. 3. Evaluate the nature of evidence in fraud cases, including the challenges of proving intent, and explain effective interview techniques for fraud examination. 4. Compare and contrast fraud prevention and deterrence strategies, focusing on financial statement fraud methods and countermeasures. 5. Examine the roles of fraud examiners in consulting and litigation support, including the application of financial forensic skills in various professional contexts. Prerequisite: ACCT 2020 or 3015 (Grade C- or higher). FA

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.utahtech.edu/

Phone Number:

(435) 652-7500

Regional Accreditation:

Northwest Commission on Colleges and Universities

Calendar System:

Semester

General Education

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