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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. |
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