ACCT-807 Forensic and Investigative Accounting
This course examines the techniques used by forensic accountants to conduct investigations of white collar crime. Students will learn what fraud is, how we prevent it, how we detect it, and how we document our findings. They will learn about the elements of crime that must be proven for a specific statute (e.g., Title 26 U.S.C. 7201 - Tax Evasion) to be successfully prosecuted. A case study will be utilized to demonstrate the investigative process from inception to conclusion. Through the case, students will learn how to: gather and document evidence; write memorandums, affidavits, and recommendation of prosecution reports; conduct investigative interviews by preparing an interview outline, building rapport, asking follow-up questions, and learning to detect deceit; and provide testimony in a mock trial to a (friendly) prosecutor and (aggressive) defense attorney.
Prerequisite
Student has satisfied all of the following Academic Unit (Computed) in the selection list Accounting, Accounting and Business Law, Business Administration, Business Administration Executive, Business Analytics, Business Law and Ethics, Entrepreneurship, Finance, Health Administration, Information System, Information Systems and Operations Management, INTO Sawyer Business School, Management and Entrepreneurship, Management Studies, Marketing, Moakley Center for Public Management, Public Administration, Public Administration and Health Administration, Sawyer Business School, Strategy and International Business Or Programs of Study any in the selection list Business Economics Major BSBA
Offered
Fall