Investigation techniques for detecting fraud, embezzlement, and financial statement manipulation.
About this course
ACCT 3290 Forensic Accounting moves beyond standard auditing to explore the detective work of accounting. You will learn how to investigate complex financial crimes, including embezzlement, asset misappropriation, and sophisticated financial statement manipulation. The course focuses on practical investigation techniques, data analysis, and the preparation of evidence for legal proceedings.
Through case studies and simulated investigations, you will develop the skills to identify red flags in financial records and present your findings clearly and defensibly. This course is designed for students who want to specialize in the intersection of accounting, law, and investigation.
Who takes this course
This course is an elective for students in the following programs:
Credits: 3 · Hours: 45
Prerequisites
Learning outcomes
- Identify red flags and common indicators of financial fraud in corporate and small business contexts.
- Apply forensic data analysis techniques to examine large sets of financial transactions.
- Investigate specific cases of embezzlement and asset misappropriation using standard audit trails.
- Analyze financial statements for signs of manipulation or earnings management.
- Prepare clear, defensible forensic accounting reports suitable for legal proceedings.
- Evaluate the legal and ethical implications of forensic investigations.
Evaluation
| Component | Weight (%) |
| Midterm case study analysis | 25 |
| Forensic investigation project (individual) | 35 |
| Final examination | 40 |