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Forensic Accounting Principles
ACC 3210 / 4 q.h.
June 25 - August 18
Online
This course provides students with a broad conceptual overview of the field of Forensic Accounting, the key internal controls required to deter/detect frauds or abuse, and the newly enacted corporate governance laws. Students will gain knowledge of the following subjects: the roles, responsibilities, and requirements of a forensic accountant; basic legal and fraud examination theory; ethics in business; identifying the major types of cash, payroll, and other financial fraud schemes; detailed examination of the proper required internal audit controls (transaction authorization, segregation of duties, supervision, adequate documentation and records, physical safeguards, independent verification); and accounting/auditing standards and corporate governance needed to comply with the AICPA, SAS, CFE, government regulations, and the newly enacted Sarbanes-Oxley 2002 legislation. Actual fraud cases will be discussed to highlight the importance of auditing and forensic accounting and its impact on businesses and our society.
Investigative Accounting and Fraud Examination
ACC 3230 / 4 q.h.
June 25 - August 18
Boston (Hybrid) W 5:45 PM-8:45 PM
If you had to investigate a serious allegation of embezzlement or fraud, would you know what to do? Students will learn how to identify and investigate accounting frauds and irregularities. Topics include the in-depth review of sophisticated fraud schemes; how fraudulent conduct can be deterred; how allegations of fraud should be investigated and resolved; the recovery of assets; methods of writing effective reports, complying with SAS 82 and other fraud standards; and recent anti-terrorist and money-laundering regulations including the Patriot Act of 2002. The sessions will be interactive, with students working through actual cases, developing investigative strategies, and seeking to prove how the fraud was committed. Fraud and investigation topics cover acts of skimming, cash larceny, check tampering, register disbursement schemes, billing schemes, payroll and expense reimbursement schemes, improper accounting of inventory and other assets, corruption, bribery, conflicts of interest, security fraud, insurance fraud, anti-terrorist financing, and money laundering.
Prerequisite: ACC 3210 Forensic Accounting Principles or ACC 3220 Dissecting Financial Statements.
Litigation Support
ACC 3240 / 4 q.h.
June 25 - August 18
Online
The term 'forensic' implies that the results are appropriate for courts of law or for public discussion or argumentation. Forensic accountants are often consulted to assist in litigation support. The course will cover the litigation process and civil and criminal statutes used to prosecute white-collar crimes. Students will learn the appropriate analytical tools to quantify values for future earnings or damages resulting from fraud, breach of contract, or insurance disputes and to perform business valuations, including those arising from hostile situations, such as divorce, where financial information is often unavailable. Students will also learn how to assist in obtaining documentation necessary to support or refute a claim; assist in the examination for discovery; formulate questions to be asked regarding the financial evidence; review an opposing expert's damages report and report on both the strengths and weaknesses of the positions taken; assist with settlement discussions and negotiations; and provide assistance at trial in testimony or with cross-examination. |
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