The newspaper headlines and financial press reveal that white-collar crime not only exists, but is
fairly prevalent in corporate America. The impact on stakeholders is often beyond significant. This course deals
with fraud of an accounting nature and delves into how the fraud examiner or forensic accountant investigates
fraud allegations and documents the criminality of such activities. We begin with an understanding of the nature
of fraud, why it occurs, its symptoms, and conducting investigations. Also, specific attention is given to
financial statement, bankruptcy, divorce, and tax fraud. While the course is intended for students planning on
entering the accounting profession, it is extremely beneficial to those entering other fields due to the student’s
opportunity to develop inquiring minds.
Prerequisite Courses