CRUX

About Course

The student will gain an understanding of the various types of fraud as well as how to detect and prevent these frauds. It will explore methods of concealment and discuss various ways of uncovering accounting fraud and detecting creative accounting. It will provide an understanding of how to use trend analysis of financial statements to uncover certain types of fraud and the role of internal audit assessments.

Course Content

Forensic Accounting

Fraud in Society

Understanding the Basics of Financial Accounting

Forms of Entities

Fundamental Principles of Financial Analysis

The Role of the Accounting Professional

Business as a Victim

The Investigative Process

Interviewing Financially Sophisticated Witnesses

Proving Cases through Documentary Evidence

Analysis Tools for Investigators

Documenting and Presenting the Case

Project Work & Final Examinations