ACCT 430 Forensic Accounting
An introduction to the type of work and skills required to perform forensic and investigative accounting. The class will cover who commits fraud and why as well as the types of fraud, including financial statement fraud, income tax fraud, identity theft and employee fraud. Instruction will include guest presentations from an FBI agent, Criminal Tax Investigator and Bankruptcy attorney. Students will learn various techniques to prevent fraud, and if not prevented how to detect fraud. Topics will also include fundamental investigative techniques with an emphasis on computer analysis of financial transactions.