Forensic Accounting Principles

ACC 6210 4 Quarter Hours
Course Level CPS - Graduate
Description Seeks to provide 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. Covers 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 Sarbanes-Oxley 2002 legislation. Discusses actual fraud cases to highlight the impact of auditing and forensic accounting on businesses and our society.

Prerequisites

Students should refer to the CPS Prerequisite Table for course prerequisite and corequisite information.

 

Course Sections

Section 06
CRN 21063
View Syllabus Download
Session Winter 2018 CPS Quarter - Full Term
Class Meeting Dates 01/08/2018 to 03/31/2018
Instructor Arlene Fothergill
Campus Online Campus
Course Format Online
Costs Course Cost: View Tuition Rates | Books: Visit NU Bookstore Site
Next Term Starts
  • Winter Graduate
    Jan 8, 2018 (6- and 12-week classes)
    Feb 19, 2018 (6-week classes)

Academic Calendar

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