Description
ACCT 305. FORENSIC ACCOUNTING. This course is intended to provide students with an introductory exposure to the field of forensic accounting. Much broader than fraud auditing, forensic accounting involves the use of intelligence-gathering techniques, along with other accounting and business skills, to present trial testimony and to develop information and opinions for use by attorneys in litigation. Specific topics include the roles and responsibilities of the forensic accountant, fraud standards and different types of fraud, ethical considerations, internal controls, business valuation, breach of contract, and damage calculations. Prerequisites: Accounting 202 and junior standing. Alternate fall semesters, three hours.