ACCT-807 Forensic & 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.
Offered
Fall