FINA 3360 Forensic Accounting Techniques

Investigative methods for detecting fraud, embezzlement, and financial statement manipulation in corporate environments.

Course overview

This course introduces the investigative techniques used to uncover financial fraud in corporate settings. You will learn how to trace embezzlement schemes and detect manipulation in financial statements. The curriculum covers both traditional accounting methods and modern digital forensic tools.

Who takes this course

• Bachelor of Applied Business — Accounting

Credits: 3 · Hours: 45

Prerequisites

• FINA 2130 Intermediate Financial Accounting
• FINA 2920 Auditing and Assurance

Learning outcomes

• Examine financial records and transactions to identify signs of fraud and embezzlement.
• Apply data analytics and digital tools to trace hidden financial movements.
• Evaluate internal controls and recommend improvements to prevent financial statement manipulation.
• Prepare clear, defensible reports suitable for legal and regulatory proceedings.
• Analyze case studies of corporate fraud to understand common motives and methodologies.

Evaluation