Course: Forensic Accounting

Course Code: ACCT6004
Credit Hours: 3

This course seeks to prepare students for senior management positions in business by exposing them to advanced topics in forensic accounting. It also designed to prepare experienced professionals who wish to practise or consult in this profession. It is intended to attract students with progression in an already established career or for those seeking to switch careers typically into forensic accounting. The intention is to provide corporations or firms with candidates who possess the required abilities to effectively apply financial skills and an investigative mentality to unresolved issues, conducted within the context of the rules of evidence, by utilising financial expertise, fraud knowledge, and a strong knowledge and understanding of business reality and the working of the legal system.

This course will focus on key issues that face practitioners of forensic accounting. Its aim is to provide students with the skills needed to deal with theoretical and practical aspects of integrating accounting, auditing, and investigative skills in order to provide an accounting analysis suitable for the resolution of disputes (usually but not exclusively) in the courts. Its major focus is fraud deterrence, prevention, detection, and investigation in all forms of white collar crime; the responsibilities of management / auditors; the essential aspects of Forensic Accounting (including the types of forensic assignments / applications, and the main elements of a forensic audit); but coverage also includes the introduction of  “Cutting Edge” forensic accounting methodologies, techniques and technology.